CBP Ruling L84470 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample identified as style “LOFTBLK” (black in color) is a closed-toe, open-heel slip-on clog type unisex shoe with a man-made textile fleece material upper. The shoe also has a sewn-on molded rubber/plastic cupsole-type bottom with rubber/plastic sidewalls that overlap the upper. Based on visual estimates, we have determined that rubber/plastics is the constituent material of this outsole that is mostly in contact with the ground. We note you have indicated in your letter that your “supplier” considers the outsole to be covered with a “fabric.” Our visual examination of the sole on the submitted sample reveals however, that a layer of rubber/plastics is covering almost all of the surface area of the sole. We consider this shoe to have an outer sole of rubber/plastic.

CBP rationale

The applicable subheading for both shoe styles, identified as styles “LOFTBLK” and “LOFTGRY,” 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 L84470 May 10, 2005 CLA-2-64:RR:NC:SP:247 L84470 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Rebecca Cheung Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Ms. Cheung: In your letter dated April 27, 2005 you requested a tariff classification ruling. The submitted half pair sample identified as style “LOFTBLK” (black in color) is a closed-toe, open-heel slip-on clog type unisex shoe with a man-made textile fleece material upper. The shoe also has a sewn-on molded rubber/plastic cupsole-type bottom with rubber/plastic sidewalls that overlap the upper. Based on visual estimates, we have determined that rubber/plastics is the constituent material of this outsole that is mostly in contact with the ground. We note you have indicated in your letter that your “supplier” considers the outsole to be covered with a “fabric.” Our visual examination of the sole on the submitted sample reveals however, that a layer of rubber/plastics is covering almost all of the surface area of the sole. We consider this shoe to have an outer sole of rubber/plastic. You state in your letter that an identically constructed shoe identified as style “LOFTGRY” (grey in color) will also be made available for import. The applicable subheading for both shoe styles, identified as styles “LOFTBLK” and “LOFTGRY,” 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 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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