CBP Ruling K82639 — The tariff classification of footwear from China.

Tariff classification

Headings: 6404

Product description

The submitted half-pair sample identified by you as pattern “Onyx,” is a woman’s closed-toe, open-heel slipper that does not cover the ankle. The slipper has a textile material upper with an approximately ¾-inch wide textile material bow that is attached to the top-line of the vamp, a padded contour insole and a leather outsole. You have provided component weight percentage breakdown figures, indicating that the total weight of all the textile, rubber and plastic components in this shoe is equal to 46.51% of the weight of the shoe, and also that the weight of all rubber and plastic components is equal to 20.60%. You also state that the value of the slippers will be over $2.50 per/pair. Classification of this shoe is based on the accuracy of these submitted component weight breakdown figures and they will be subject to verification by Customs, at the time of actual importation at the ports of entry.

CBP rationale

The applicable subheading for this slipper, identified as pattern “Onyx,” 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 and reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued over $2.

Full text

NY K82639 February 10, 2004 CLA-2-64: RR: NC: SP: 247 K82639 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Mary Berry Elan-Polo Inc. 630 Melrose Avenue Nashville, TN 37211-2161 RE: The tariff classification of footwear from China. Dear Ms. Berry: In your letter dated January 23,2004, you requested a tariff classification ruling. The submitted half-pair sample identified by you as pattern “Onyx,” is a woman’s closed-toe, open-heel slipper that does not cover the ankle. The slipper has a textile material upper with an approximately ¾-inch wide textile material bow that is attached to the top-line of the vamp, a padded contour insole and a leather outsole. You have provided component weight percentage breakdown figures, indicating that the total weight of all the textile, rubber and plastic components in this shoe is equal to 46.51% of the weight of the shoe, and also that the weight of all rubber and plastic components is equal to 20.60%. You also state that the value of the slippers will be over $2.50 per/pair. Classification of this shoe is based on the accuracy of these submitted component weight breakdown figures and they will be subject to verification by Customs, at the time of actual importation at the ports of entry. The applicable subheading for this slipper, identified as pattern “Onyx,” 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 and reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem. We are returning the sample as you 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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