CBP Ruling K88291 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample identified as Style/Item Number S05-09-140 is a woman’s open-toe, open-heel, slip-on sandal with a triangular shaped textile material strap upper and toe-thong that also features numerous sewn-on decorative plastic sequins and beads. The plastic sequins and beads on this sandal upper are considered accessories and/or reinforcements because they only overlay and enhance, but do not completely coat or cover the underlying woven blue color fabric of the textile external surface area upper material. This sandal that you also identify as the “Glimmer Thong” has a plastic EVA wedge midsole and a cemented-on rubber/plastic outer sole.

CBP rationale

The applicable subheading for the women’s sandal, identified as Style/Item Number S05-09-140, 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 K88291 August 12, 2004 CLA-2-64:RR:NC:SP:247 K88291 CATEGORY: Classification TARIFF NO.: 6404.19.35 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 August 3, 2004 you requested a tariff classification ruling. The submitted sample identified as Style/Item Number S05-09-140 is a woman’s open-toe, open-heel, slip-on sandal with a triangular shaped textile material strap upper and toe-thong that also features numerous sewn-on decorative plastic sequins and beads. The plastic sequins and beads on this sandal upper are considered accessories and/or reinforcements because they only overlay and enhance, but do not completely coat or cover the underlying woven blue color fabric of the textile external surface area upper material. This sandal that you also identify as the “Glimmer Thong” has a plastic EVA wedge midsole and a cemented-on rubber/plastic outer sole. The applicable subheading for the women’s sandal, identified as Style/Item Number S05-09-140, 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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