CBP Ruling K83302 — The tariff classification of footwear from China and Vietnam.

Tariff classification

Headings: 6405

Product description

The two submitted half pair samples identified as style name “Mid Fielder” are both size 2 “crib shoes” with predominately textile material outer soles. Style #111295 is an infant’s shoe with a leather upper, a five eyelet lace closure and a textile sole that has an array of plastic crisscrossing lines. Style #116121 is an infant’s shoe with a functionally sewn plastic material upper, a five eyelet lace closure and this shoe also has a mostly textile material sole with an array of plastic crisscrossing lines. You have provided a laboratory report measurement for both “crib shoes” which found that 61% of their outer soles was of textile. We will consider both the submitted shoe styles to have textile outer soles.

CBP rationale

The applicable subheading for the crib shoe, Style #111295, will be 6405.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather and in which the upper’s external surface is predominately leather or composition leather. The applicable subheading for the crib shoe identified as Style #116121 will be 6405.90.9000, HTS, which provides for other footwear, other, other.

Full text

NY K83302 February 27, 2004 CLA-2-64:RR:NC:SP:247 K83302 CATEGORY: Classification TARIFF NO.: 6405.10.0090 ; 6405.90.9000 Mr. John J. Kenney Reebok International LTD 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from China and Vietnam. Dear Mr. Kenney: In your letter dated February 12, 2004 you requested a tariff classification ruling. The two submitted half pair samples identified as style name “Mid Fielder” are both size 2 “crib shoes” with predominately textile material outer soles. Style #111295 is an infant’s shoe with a leather upper, a five eyelet lace closure and a textile sole that has an array of plastic crisscrossing lines. Style #116121 is an infant’s shoe with a functionally sewn plastic material upper, a five eyelet lace closure and this shoe also has a mostly textile material sole with an array of plastic crisscrossing lines. You have provided a laboratory report measurement for both “crib shoes” which found that 61% of their outer soles was of textile. We will consider both the submitted shoe styles to have textile outer soles. The applicable subheading for the crib shoe, Style #111295, will be 6405.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather and in which the upper’s external surface is predominately leather or composition leather. The rate of duty will be 10% ad valorem. The applicable subheading for the crib shoe identified as Style #116121 will be 6405.90.9000, HTS, which provides for other footwear, other, other. The rate of duty will be 12.5% ad valorem. We are returning the samples 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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