CBP Ruling K89908 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, identified as Style# C208, Maribou Slip-on, is a women’s open-toe, open-heel, slip-on shoe with a 4-inch high spike heel. The shoe has an upper consisting of an embossed polyurethane plastic material external surface area. The shoe upper also features a large decorative fluffy feather boa-type accessory and/or reinforcement that is securely sewn onto the upper in several places, but does not completely cover it. The shoe has an outer sole of rubber/plastics. With the feather boa accessory and/or reinforcement included, we have determined that the external surface area of this shoe upper is not over 90% rubber or plastics.

CBP rationale

The applicable subheading for the shoe, identified as Style# C208, Maribou Slip-on, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels.

Full text

NY K89908 October 19, 2004 CLA-2-64:RR:NC:SP:247 K89908 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Charles Spoto Alba Wheels Up International Inc. 150-30 132nd Avenue Suite 208 Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. Spoto: In your letter dated September 27, 2004, on behalf of R&S Sales Company Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style# C208, Maribou Slip-on, is a women’s open-toe, open-heel, slip-on shoe with a 4-inch high spike heel. The shoe has an upper consisting of an embossed polyurethane plastic material external surface area. The shoe upper also features a large decorative fluffy feather boa-type accessory and/or reinforcement that is securely sewn onto the upper in several places, but does not completely cover it. The shoe has an outer sole of rubber/plastics. With the feather boa accessory and/or reinforcement included, we have determined that the external surface area of this shoe upper is not over 90% rubber or plastics. The applicable subheading for the shoe, identified as Style# C208, Maribou Slip-on, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. 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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