CBP Ruling K82440 — The tariff classification of footwear from China

Tariff classification

Headings: 6405

Product description

The submitted half pair sample, identified as Style No. JM50524, is a women’s open-toe, open-back slip-on sandal/shoe with a cotton textile fabric upper and a textile fiber, jute rope material footbed midsole. The shoe’s outer sole surface is comprised mostly of two large jute fiber textile rope material panels plus a jute heel panel, all of which are framed within and surrounded by a surface layer of rubber. Based on our visual estimates, we have determined that the jute fiber textile rope material is the constituent material of this shoe’s outer sole with the greatest surface area in contact with the ground. Therefore, as per Note 4(b) of Chapter 64, Harmonized Tariff Schedule of the United States (HTS), we consider this slip-on sandal to have a textile material outer sole.

CBP rationale

The applicable subheading for the sandal/shoe, identified as Style No. JM50524, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included).

Full text

NY K82440 February 4, 2004 CLA-2-64:RR:NC:SP:247 K82440 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Greg Mullin Green Market Services Co., Inc. 1105 West Chestnut Street Brockton, MA 02301-5532 RE: The tariff classification of footwear from China Dear Mr. Mullin: In your letter dated January 15, 2004 you requested a tariff classification ruling. The submitted half pair sample, identified as Style No. JM50524, is a women’s open-toe, open-back slip-on sandal/shoe with a cotton textile fabric upper and a textile fiber, jute rope material footbed midsole. The shoe’s outer sole surface is comprised mostly of two large jute fiber textile rope material panels plus a jute heel panel, all of which are framed within and surrounded by a surface layer of rubber. Based on our visual estimates, we have determined that the jute fiber textile rope material is the constituent material of this shoe’s outer sole with the greatest surface area in contact with the ground. Therefore, as per Note 4(b) of Chapter 64, Harmonized Tariff Schedule of the United States (HTS), we consider this slip-on sandal to have a textile material outer sole. The applicable subheading for the sandal/shoe, identified as Style No. JM50524, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% 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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