CBP Ruling K85931 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample identified as style “Jupiter, SKU #3849-3” is a woman’s high heel, open-toe, open-heel slip-on shoe. The shoe has an upper consisting of two straps that are approximately ¾-inch wide, crossing the foot at the front over the toes, with an external surface area (ESAU) of both leather and denim textile fabric materials. The denim textile material portions of the upper straps have numerous decorative accessories of sewn-on plastic buttons with beads, but these “accessories” do not completely cover or obscure the textile material external surface areas of the upper. Based on visual estimates, we have determined that the external surface area of the upper (EASU) for this shoe, with all the plastic button/bead accessories excluded, is predominately textile. The shoe also has a padded textile insole, a 3-inch high heel and a cemented-on rubber/plastic outer sole.

CBP rationale

The applicable subheading for the shoe identified as style “Jupiter, SKU #3849-3” will be 6404.19.35, 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 rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics.

Full text

NY K85931 May 21, 2004 CLA-2-64:RR:NC:SP:247 K85931 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Kelly Spivey FedEx Trade Networks 4111-A Rose Lake Drive Charlotte, NC 28217 RE: The tariff classification of footwear from China Dear Mr. Spivey: In your letter dated May 3, 2004, on behalf of Off Broadway Shoes Inc., you requested a tariff classification ruling. The submitted half pair sample identified as style “Jupiter, SKU #3849-3” is a woman’s high heel, open-toe, open-heel slip-on shoe. The shoe has an upper consisting of two straps that are approximately ¾-inch wide, crossing the foot at the front over the toes, with an external surface area (ESAU) of both leather and denim textile fabric materials. The denim textile material portions of the upper straps have numerous decorative accessories of sewn-on plastic buttons with beads, but these “accessories” do not completely cover or obscure the textile material external surface areas of the upper. Based on visual estimates, we have determined that the external surface area of the upper (EASU) for this shoe, with all the plastic button/bead accessories excluded, is predominately textile. The shoe also has a padded textile insole, a 3-inch high heel and a cemented-on rubber/plastic outer sole. The applicable subheading for the shoe identified as style “Jupiter, SKU #3849-3” will be 6404.19.35, 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 rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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