CBP Ruling K83062 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample identified as Style/Item #F04-09-058, is a women’s high heeled fashion shoe with a textile material upper, a composition leather outer sole and a 3-inch high spiked plastic heel with a rubber/plastic heel lift. The shoe also has a side buckle strap closure and we presume it will be valued at over $2.50 per pair. You have provided a separate worksheet report indicating that the component material by weight percentage breakdown for this shoe is a total of 17% textile materials and 25% rubber and plastic materials. This submitted “report” has also determined that the total percentage by weight of all the rubber, plastic and textile component materials present in this shoe equals 42% of the total weight of the shoe. The classification of this shoe is based on the accuracy your submitted component material weight percentages and those weights should be verified by Customs at the port of entry.

CBP rationale

The applicable subheading for the women’s shoe identified as Style/Item #F04-09-058, 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 not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.

Full text

NY K83062 February 26, 2004 CLA-2-64:RR:NC:SP:247 K83062 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of footwear from China Dear Ms. Julia: In your letter dated February 9, 2004 you requested a tariff classification ruling. The submitted half pair sample identified as Style/Item #F04-09-058, is a women’s high heeled fashion shoe with a textile material upper, a composition leather outer sole and a 3-inch high spiked plastic heel with a rubber/plastic heel lift. The shoe also has a side buckle strap closure and we presume it will be valued at over $2.50 per pair. You have provided a separate worksheet report indicating that the component material by weight percentage breakdown for this shoe is a total of 17% textile materials and 25% rubber and plastic materials. This submitted “report” has also determined that the total percentage by weight of all the rubber, plastic and textile component materials present in this shoe equals 42% of the total weight of the shoe. The classification of this shoe is based on the accuracy your submitted component material weight percentages and those weights should be verified by Customs at the port of entry. The applicable subheading for the women’s shoe identified as Style/Item #F04-09-058, 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 not over 50% as a total of textile, rubber and plastics materials; 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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