CBP Ruling K82257 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, no style number indicated, is a ballet slipper-type shoe with a woven textile material upper and a predominately leather outer sole that consists of two sewn-on elliptical leather patches, which contact the ground. The textile upper also features two elasticized textile material straps that can be tied across the ankle. We will presume from our examination of the sample that any rubber/plastics material components that are present in this ballet slipper shoe account for less than 10% of the total weight of the shoe. In addition, for the purposes of this ruling, this shoe is also presumed to be valued at over $2.50 per pair.

CBP rationale

The applicable subheading for this ballet-type slipper will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is less than 10% of rubber and/or plastics; and which is valued over $2.

Full text

NY K82257 February 3, 2004 CLA-2-64:RR:NC:SP:247 K82257 CATEGORY: Classification TARIFF NO.: 6404.20.40 Mr. Louis Mauna James G. Wiley Co. P.O. Box 90008 Los Angeles, CA 90009-0008 RE: The tariff classification of footwear from China Dear Mr. Mauna: In your letter dated January 6, 2004, on behalf of your client Dan’s Wholesale, you requested a tariff classification ruling. The submitted half pair sample, no style number indicated, is a ballet slipper-type shoe with a woven textile material upper and a predominately leather outer sole that consists of two sewn-on elliptical leather patches, which contact the ground. The textile upper also features two elasticized textile material straps that can be tied across the ankle. We will presume from our examination of the sample that any rubber/plastics material components that are present in this ballet slipper shoe account for less than 10% of the total weight of the shoe. In addition, for the purposes of this ruling, this shoe is also presumed to be valued at over $2.50 per pair. The applicable subheading for this ballet-type slipper will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is less than 10% of rubber and/or plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% 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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