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The tariff classification of footwear from China
Issued March 2, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M80330 (March 2, 2006)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted sample, identified as your reference PP 302428 “Reflexology Criss Cross Shoe,” is a women’s open-toe, open-heel slip-on fashion shoe with a 3-inch high spike heel. The shoe has a man-made fiber external surface area material upper consisting of two elasticized textile material bands, approximately 1¼-inch wide, that cross over each other at the instep and are secured under a rubber/plastic midsole. The shoe also has a rubber/plastic insole and a cemented-on rubber/plastic outer sole.
CBP rationale
The applicable subheading for the submitted shoe, identified as your reference PP 302428 “Reflexology Criss Cross Shoe,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), 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 M80330 March 2, 2006 CLA-2-64:RR:NC:SP:247 M80330 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of footwear from China Dear Ms. De Silva: In your letter dated February 7, 2006 you requested a tariff classification ruling. The submitted sample, identified as your reference PP 302428 “Reflexology Criss Cross Shoe,” is a women’s open-toe, open-heel slip-on fashion shoe with a 3-inch high spike heel. The shoe has a man-made fiber external surface area material upper consisting of two elasticized textile material bands, approximately 1¼-inch wide, that cross over each other at the instep and are secured under a rubber/plastic midsole. The shoe also has a rubber/plastic insole and a cemented-on rubber/plastic outer sole. The applicable subheading for the submitted shoe, identified as your reference PP 302428 “Reflexology Criss Cross Shoe,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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