CBP Ruling K87745 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, identified with a clip-on label as item name “Littleton” and “Art: 23169-5”, is a girl’s open-toe, open-heel slip-on shoe that has a molded all plastic material upper, a separately attached and molded rubber/plastic midsole, a 1-inch high heel and a cemented-on rubber/plastic outer sole. The shoe also has a large decorative textile material ornamental flower with fluffy petals that has been attached on the upper at a single central point by glue. We consider the decorative textile material flower to be a “loosely attached appurtenance” for footwear classification purposes and therefore it will be excluded from all external surface area upper (ESAU) material measurement considerations.

CBP rationale

The applicable subheading for the shoe identified as “Littleton” and as your “Art: 23169-5” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle.

Full text

NY K87745 July 13, 2004 CLA-2-64:RR:NC:SP:247 K87745 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Ester Isenberg Right Stuff, Inc. 24 Ray Avenue, Suite 103 Burlington, MA 01803 RE: The tariff classification of footwear from China Dear Ms. Isenberg: In your letter dated July 7, 2004 you requested a tariff classification ruling. The submitted half pair sample, identified with a clip-on label as item name “Littleton” and “Art: 23169-5”, is a girl’s open-toe, open-heel slip-on shoe that has a molded all plastic material upper, a separately attached and molded rubber/plastic midsole, a 1-inch high heel and a cemented-on rubber/plastic outer sole. The shoe also has a large decorative textile material ornamental flower with fluffy petals that has been attached on the upper at a single central point by glue. We consider the decorative textile material flower to be a “loosely attached appurtenance” for footwear classification purposes and therefore it will be excluded from all external surface area upper (ESAU) material measurement considerations. The applicable subheading for the shoe identified as “Littleton” and as your “Art: 23169-5” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. 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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