CBP Ruling K88325 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample identified as Style/Item Number S04-09-160A is a woman’s open-toe, open-heel, slip-on sandal with a “V” shaped textile material strap upper that features a layer of sewn-on plastic sequins and glass beads and a plastic tube incased textile toe-thong. The decorative rows of plastic sequins and glass beads on this upper, which enhance but do not completely coat or cover the underlying woven textile material onto which they are sewn, are considered accessories or reinforcements. Therefore, this sandal has an upper that is predominately of textile material. The sandal also has a suede leather lining, a suede leather insole, a leather outer sole and a thin rubber/plastic heel. You have provided a component material weight percentage breakdown for this sandal, indicating that the total percentage (only 11%) of rubber, plastics plus textiles makes up less than 50% of the total component material weight of the sandal. You also state that this women’s sandal will be valued at over $2.50 per pair.

CBP rationale

The applicable subheading for the women’s sandal, identified as Style/Item Number S04-09-160A, 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 or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.

Full text

NY K88325 August 12, 2004 CLA-2-64:RR:NC:SP:247 K88325 CATEGORY: Classification TARIFF NO.: 6404.20.40 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 S04-09-160A is a woman’s open-toe, open-heel, slip-on sandal with a “V” shaped textile material strap upper that features a layer of sewn-on plastic sequins and glass beads and a plastic tube incased textile toe-thong. The decorative rows of plastic sequins and glass beads on this upper, which enhance but do not completely coat or cover the underlying woven textile material onto which they are sewn, are considered accessories or reinforcements. Therefore, this sandal has an upper that is predominately of textile material. The sandal also has a suede leather lining, a suede leather insole, a leather outer sole and a thin rubber/plastic heel. You have provided a component material weight percentage breakdown for this sandal, indicating that the total percentage (only 11%) of rubber, plastics plus textiles makes up less than 50% of the total component material weight of the sandal. You also state that this women’s sandal will be valued at over $2.50 per pair. The applicable subheading for the women’s sandal, identified as Style/Item Number S04-09-160A, 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 or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; 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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