CBP Ruling J89801 — The tariff classification of footwear from China.

Tariff classification

Headings: 6404

Product description

The submitted half-pair sample, identified as Double D Spike Protector - S/P, is a closed-toe, open-heel, over shoe that is designed to allow the shoe’s wearer to walk in locations where a shoe with spikes may not be practical or allowed. The over shoe has a textile material upper with two 3 ½-inch long elastic band side gussets and a 4-inch wide adjustable hook and loop closure that is located over the middle of the vamp. The over shoe also has a rigid rubber/plastic insole and a molded rubber/plastic outsole with a 1 ¼-inch high sidewall.

CBP rationale

The applicable subheading for the sample identified as Double D Spike Protector - S/P, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.

Full text

NY J89801 October 29, 2003 CLA-2-64: RR: NC: SP: 247 J89801 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Donald Willis Double D’s Foot Protectors 373 Ensign Lane Redwood Shores, CA 94065 RE: The tariff classification of footwear from China. Dear Mr. Willis: In your letter dated October 20, 2003, you requested a tariff classification ruling. The submitted half-pair sample, identified as Double D Spike Protector - S/P, is a closed-toe, open-heel, over shoe that is designed to allow the shoe’s wearer to walk in locations where a shoe with spikes may not be practical or allowed. The over shoe has a textile material upper with two 3 ½-inch long elastic band side gussets and a 4-inch wide adjustable hook and loop closure that is located over the middle of the vamp. The over shoe also has a rigid rubber/plastic insole and a molded rubber/plastic outsole with a 1 ¼-inch high sidewall. The applicable subheading for the sample identified as Double D Spike Protector - S/P, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We are returning the sample as requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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