CBP Ruling L83018 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample is a women’s open-toe, open-heel slip-on sandal identified as Style FF1247. The sandal has a plastic material upper consisting of two, ½-inch wide “V” configured straps and a toe-thong piece, the ends of which penetrate into and are secured under a woven straw material insole. The sandal also has a small decorative butterfly shaped ornament made of glass stones mounted in metal, which is attached above the toe area of the upper. The butterfly jewel ornament is attached onto the plastic material of the upper by only two simple stitches located at a central point. We consider this 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 sandal identified as Style FF1247 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 L83018 March 31, 2005 CLA-2-64:RR:NC:SP:247 L83018 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Jeffrey E. Berman Chesta Co., Inc. 93 West Columbus Street Pickerington, OH 43147 RE: The tariff classification of footwear from China Dear Mr. Berman: In your letter dated March 15, 2005 you requested a tariff classification ruling. The submitted sample is a women’s open-toe, open-heel slip-on sandal identified as Style FF1247. The sandal has a plastic material upper consisting of two, ½-inch wide “V” configured straps and a toe-thong piece, the ends of which penetrate into and are secured under a woven straw material insole. The sandal also has a small decorative butterfly shaped ornament made of glass stones mounted in metal, which is attached above the toe area of the upper. The butterfly jewel ornament is attached onto the plastic material of the upper by only two simple stitches located at a central point. We consider this 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. You state that this sandal also has an EVA plastic material outer sole. The applicable subheading for the sandal identified as Style FF1247 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. 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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