CBP Ruling K88846 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

You have submitted two different half pair samples of women’s open-toe, open-heel sandals, both with textile material uppers, textile footbed insoles and rubber/plastic outer soles. Sample style# “MARTHE-CAN” has an upper consisting of two approximately one inch wide textile material straps crisscrossing and sewn together over the instep, while sample style# “MARINE-CAN” consists of a single “V” shape configured textile strap upper with a textile toe-thong piece. Both sandals, as

CBP rationale

The applicable subheading for both these sandals, identified as style #’s “MARTHE-CAN” and “MARINE-CAN,” 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 K88846 September 15, 2004 CLA-2-64:RR:NC:SP:247 K88846 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. John Imbrogulio Nordstrom, Inc. 1617 Sixth Ave., Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from China Dear Mr. Imbrogulio: In your letter dated August 24, 2004 you requested a tariff classification ruling. You have submitted two different half pair samples of women’s open-toe, open-heel sandals, both with textile material uppers, textile footbed insoles and rubber/plastic outer soles. Sample style# “MARTHE-CAN” has an upper consisting of two approximately one inch wide textile material straps crisscrossing and sewn together over the instep, while sample style# “MARINE-CAN” consists of a single “V” shape configured textile strap upper with a textile toe-thong piece. Both sandals, as you state, also have rubber/plastic foxing tape wrapped around their respective foamed rubber/plastic, one-inch high midsoles. The applicable subheading for both these sandals, identified as style #’s “MARTHE-CAN” and “MARINE-CAN,” 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 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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