CBP Ruling J89863 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, identified as Style #CL7026, is a women’s open-toe, open-heel slip-on platform sandal. The upper consists of four straps across the instep and one strap across the big toe, which are made with interwoven, textile material strips that are coated with an external visible layer of plastic on their exposed upper external surfaces. We consider this shoe to have an upper with a constituent material that is rubber and/or plastics for classification purposes, as enumerated in Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS). The sandal/shoe has a thick raised platform wedge-type rubber/plastic midsole and a rubber/plastic outer sole.

CBP rationale

The applicable subheading for this sandal, identified as Style #CL7026, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle.

Full text

NY J89863 November 7, 2003 CLA-2-64:RR:NC:SP:247 J89863 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Shawna Wang Dynasty Footwear 800 North Sepulveda Blvd. El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Ms. Wang: In your letter dated October 17, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #CL7026, is a women’s open-toe, open-heel slip-on platform sandal. The upper consists of four straps across the instep and one strap across the big toe, which are made with interwoven, textile material strips that are coated with an external visible layer of plastic on their exposed upper external surfaces. We consider this shoe to have an upper with a constituent material that is rubber and/or plastics for classification purposes, as enumerated in Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS). The sandal/shoe has a thick raised platform wedge-type rubber/plastic midsole and a rubber/plastic outer sole. The applicable subheading for this sandal, identified as Style #CL7026, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. 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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