L88808 L8 Ruling Active

The tariff classification of footwear from China

Issued November 23, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.35

Headings: 6404

Product description

The submitted half pair sample, identified as style “Donna-Fab,” is a women’s open-toe, open-heel, toe-thong sandal. This slip-on sandal has a “V” shape configured strap upper with a textile material external surface area, which has numerous sewn-on decorative glass and/or plastic beads and stone-like accessories or reinforcements. We note that the beads and stones merely enhance, but do not completely cover the underlying textile material upper straps. The sandal also has a textile material faced insole and a cemented-on, rubber/plastic outer sole.

CBP rationale

The applicable subheading for the sandal, identified as style “Donna-Fab,” 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 L88808 November 23, 2005 CLA-2-64:RR:NC:SP:247 L88808 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Jon Nelson Nordstrom, Inc. Customs Compliance Department 1617 Sixth Ave. Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from China Dear Mr. Nelson: In your letter dated November 16, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as style “Donna-Fab,” is a women’s open-toe, open-heel, toe-thong sandal. This slip-on sandal has a “V” shape configured strap upper with a textile material external surface area, which has numerous sewn-on decorative glass and/or plastic beads and stone-like accessories or reinforcements. We note that the beads and stones merely enhance, but do not completely cover the underlying textile material upper straps. The sandal also has a textile material faced insole and a cemented-on, rubber/plastic outer sole. The applicable subheading for the sandal, identified as style “Donna-Fab,” 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 note that the submitted sandal is not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals will be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “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 container) will permit.” 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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