The tariff classification of footwear from China
Issued February 8, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.70
Headings: 6404
Product description
The submitted half pair sample, identified as “Trinkets Dorothy,” Style #H03727 (stock #251825), is a girl’s closed-toe, closed-heel fashion shoe with a textile material upper external surface area that has some surface speckling of sparkling glitter flakes. This predominately textile material upper does not have a textile fabric upper surface that is covered with an external layer of rubber or plastics. The shoe does not cover the wearer’s ankle, it has an ankle strap hook-and-loop closure, a 2-inch high heel and a cemented-on rubber/plastic sole which overlaps the upper other than only at the toe or heel. You informed this office by telephone, that this shoe is valued at over $3 but not over $6.50 per pair.
CBP rationale
The applicable subheading for the shoe identified as “Trinkets Dorothy,” Style #H03727 (stock #251825) will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is not a slip-on; which has a sole that overlaps the upper other than at the toe or heel; and which is valued over $3.
Full text
NY L82081 February 8, 2005 CLA-2-64:RR:NC:SP:247 L82081 CATEGORY: Classification TARIFF NO.: 6404.19.70 Ms. Joy Semenuk Globe Express Services 1800 Associates Lane, Suite E Charlotte, NC 28217 RE: The tariff classification of footwear from China Dear Ms. Semenuk: In your letter dated January 26, 2005, on behalf of Show Shoe Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as “Trinkets Dorothy,” Style #H03727 (stock #251825), is a girl’s closed-toe, closed-heel fashion shoe with a textile material upper external surface area that has some surface speckling of sparkling glitter flakes. This predominately textile material upper does not have a textile fabric upper surface that is covered with an external layer of rubber or plastics. The shoe does not cover the wearer’s ankle, it has an ankle strap hook-and-loop closure, a 2-inch high heel and a cemented-on rubber/plastic sole which overlaps the upper other than only at the toe or heel. You informed this office by telephone, that this shoe is valued at over $3 but not over $6.50 per pair. The applicable subheading for the shoe identified as “Trinkets Dorothy,” Style #H03727 (stock #251825) will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is not a slip-on; which has a sole that overlaps the upper other than at the toe or heel; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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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