CBP Ruling K88412 — The tariff classification of footwear from China

Tariff classification

Headings: 6405

Product description

The submitted samples are three pairs of infant’s size shoes, all with textile material uppers and textile outer soles. Style #’s K8759KB and K8566 are closed-toe, closed-heel baby “shoes” that have hook-and-loop strap instep closures, while style #2442DTD is an open-toe, open-heel baby “sandal” with an elasticized heel strap. You have provided attachments to your letter, stating that the fiber content by weight of the woven textile upper external surface area material for all three of these infant’s size sample shoes is mostly of vegetable fibers, notably of “cotton” and “Ramie.”

CBP rationale

The applicable subheading for all three of these infant’s shoes, identified as style #K8759KB, style #K8566 and style #2442DTD, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included).

Full text

NY K88412 August 12, 2004 CLA-2-64:RR:NC:SP:247 K88412 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Peter Weinrauch Import Commodity Group Ltd. 131 East Merrick Rd. Valley Stream, NY 11580 RE: The tariff classification of footwear from China Dear Mr. Weinrauch: In your letter dated August 4, 2004, on behalf of Impact Imports Inc., you requested a tariff classification ruling. The submitted samples are three pairs of infant’s size shoes, all with textile material uppers and textile outer soles. Style #’s K8759KB and K8566 are closed-toe, closed-heel baby “shoes” that have hook-and-loop strap instep closures, while style #2442DTD is an open-toe, open-heel baby “sandal” with an elasticized heel strap. You have provided attachments to your letter, stating that the fiber content by weight of the woven textile upper external surface area material for all three of these infant’s size sample shoes is mostly of vegetable fibers, notably of “cotton” and “Ramie.” The applicable subheading for all three of these infant’s shoes, identified as style #K8759KB, style #K8566 and style #2442DTD, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% ad valorem. We note that these footwear items are not subject to quota or the requirement of a visa. We are returning the samples 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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