CBP Ruling K84810 — The tariff classification of footwear from China.

Tariff classification

Headings: 6404

Product description

The submitted half-pair sample, identified as Style / Item # F03-09-102-A, is a woman’s 16 ½-inch tall, slip-on, high heel fashion boot. The boot has a velour-like textile material upper with a gathered-shaft, a 6 ¾-inch long inner-side slide-fastener, a padded insole, a 3 ¼-inch textile wrapped plastic high heel with a plastic heel tip and a composition leather outsole. Despite the presence of the slide-fastener, because of its position at the inside bottom of the boot shaft we do not consider it a closure. In this regard the boot is a slip-on. 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 48% of the weight of the shoe, and also that the weight of all rubber and plastic components is equal to 18%. The value of the boots 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 and Border Protection, at the time of actual importation at the ports of entry.

CBP rationale

The applicable subheading for Style / Item # F03-09-102-A, 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 K84810 May 3, 2004 CLA-2-64: RR: NC: SP: 247 K84810 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue, (4th Floor) New York, NY 10017 RE: The tariff classification of footwear from China. Dear Ms. Julia: In your letter dated April 09, 2004, you requested a tariff classification ruling. The submitted half-pair sample, identified as Style / Item # F03-09-102-A, is a woman’s 16 ½-inch tall, slip-on, high heel fashion boot. The boot has a velour-like textile material upper with a gathered-shaft, a 6 ¾-inch long inner-side slide-fastener, a padded insole, a 3 ¼-inch textile wrapped plastic high heel with a plastic heel tip and a composition leather outsole. Despite the presence of the slide-fastener, because of its position at the inside bottom of the boot shaft we do not consider it a closure. In this regard the boot is a slip-on. 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 48% of the weight of the shoe, and also that the weight of all rubber and plastic components is equal to 18%. The value of the boots 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 and Border Protection, at the time of actual importation at the ports of entry. The applicable subheading for Style / Item # F03-09-102-A, 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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