CBP Ruling L82320 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample identified as style name “Dream” is a women’s open-toe, open-heel, slip-on shoe with a V-shaped clear vinyl plastic strap upper and a plastic toe thong piece, a 1½-inch high plastic spike heel and a rubber/plastic outer sole. The shoe also has a large ornamental jewel, consisting of small glass rhinestones surrounding a large acrylic plastic center stone mounted in metal. This decorative jewel is attached onto the plastic material of the upper by only two simple stitches located at a central point. We consider the large jewel-like ornament to be a “loosely attached appurtenance” for footwear classification purposes and therefore it will be excluded from all external surface area upper (ESAU) material measurement considerations.

CBP rationale

The applicable subheading for the shoe identified as style name “Dream” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle.

Full text

NY L82320 February 11, 2005 CLA-2-64:RR:NC:SP:247 L82320 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China Dear Ms. Kobs: In your letter dated January 31, 2005 you requested a tariff classification ruling. The submitted half pair sample identified as style name “Dream” is a women’s open-toe, open-heel, slip-on shoe with a V-shaped clear vinyl plastic strap upper and a plastic toe thong piece, a 1½-inch high plastic spike heel and a rubber/plastic outer sole. The shoe also has a large ornamental jewel, consisting of small glass rhinestones surrounding a large acrylic plastic center stone mounted in metal. This decorative jewel is attached onto the plastic material of the upper by only two simple stitches located at a central point. We consider the large jewel-like ornament to be a “loosely attached appurtenance” for footwear classification purposes and therefore it will be excluded from all external surface area upper (ESAU) material measurement considerations. The applicable subheading for the shoe identified as style name “Dream” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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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