CBP Ruling L87098 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified as Style #AG-S0612603-15 and as style name “Rita,” is a women’s open-toe, open-heel, slip-on sandal with an upper consisting of a single, approximately 3-inch wide strap across the instep. The external surface area of the upper is of a white woven material that is stated on the attached “specification sheet” to be of man-made “pp raffia.” We note that the shoe’s upper consists of imitation raffia (straw) made of flat strips of plastic that are woven together. A cursory examination of the shoe indicates that the individual synthetic straw strips, which are folded repeatedly along their lengths and crimped, have apparent widths that are less than 5 millimeters. Section XI of the Harmonized Tariff Schedule of the United States (HTS), Note 1. (g), provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 millimeters to be considered a man-made fiber. Since the individual plastic strips comprising the upper of this shoe are under 5 millimeters in width, this shoe has a textile upper for tariff purposes. The shoe’s upper also has several small ornamental wood beads and metal studs that decorate the upper, a plastic insole and a cemented-on, molded rubber/plastic material outsole.

CBP rationale

The applicable subheading for the shoe, identified as Style #AG-S0612603-15 and style name “Rita,” 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 L87098 September 28, 2005 CLA-2-64:RR:NC:SP:247 L87098 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Ladonna D. Akins Phoenix International Freight Services, LTD. 4659 World Parkway Circle St. Louis, MO 63134-3115 RE: The tariff classification of footwear from China Dear Ms. Akins: In your letter dated September 8, 2005, on behalf of Footwear Unlimited Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #AG-S0612603-15 and as style name “Rita,” is a women’s open-toe, open-heel, slip-on sandal with an upper consisting of a single, approximately 3-inch wide strap across the instep. The external surface area of the upper is of a white woven material that is stated on the attached “specification sheet” to be of man-made “pp raffia.” We note that the shoe’s upper consists of imitation raffia (straw) made of flat strips of plastic that are woven together. A cursory examination of the shoe indicates that the individual synthetic straw strips, which are folded repeatedly along their lengths and crimped, have apparent widths that are less than 5 millimeters. Section XI of the Harmonized Tariff Schedule of the United States (HTS), Note 1. (g), provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 millimeters to be considered a man-made fiber. Since the individual plastic strips comprising the upper of this shoe are under 5 millimeters in width, this shoe has a textile upper for tariff purposes. The shoe’s upper also has several small ornamental wood beads and metal studs that decorate the upper, a plastic insole and a cemented-on, molded rubber/plastic material outsole. The applicable subheading for the shoe, identified as Style #AG-S0612603-15 and style name “Rita,” 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. 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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