CBP Ruling M86373 — The tariff classification of footwear from Thailand

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified as Style #456 and product name “Academy,” is a women’s size 7 shoe, with a black canvas textile material upper, an elasticize pink textile strap with a snap button closure crossing at the instep, and a suede leather outer sole. The shoe does not cover the wearer’s ankle and it has an approximately 1½-inch high plastic heel with a leather heel lift.

CBP rationale

The applicable subheading for the women’s shoe, identified as Style #456 and product name “Academy,” will be 6404.20.60, 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 leather or composition leather; and in which the shoe, by weight, is over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics.

Full text

NY M86373 September 27, 2006 CLA-2-64:RR:NC:SP:247 M86373 CATEGORY: Classification TARIFF NO.: 6404.20.60 Ms. Michelle Clemack Ballet Makers Inc. 20-10 Maple Ave, #35F Fair Lawn, NJ 07410 RE: The tariff classification of footwear from Thailand Dear Ms. Clemack: In your letter received September 11, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #456 and product name “Academy,” is a women’s size 7 shoe, with a black canvas textile material upper, an elasticize pink textile strap with a snap button closure crossing at the instep, and a suede leather outer sole. The shoe does not cover the wearer’s ankle and it has an approximately 1½-inch high plastic heel with a leather heel lift. You state in your letter that this shoe is used in ballet and jazz dancing. You have provided component material weight breakdown percentage measurements, stating that this shoe by weight is 40.68% rubber and plastics, 23.72% textile, 16.06% leather, 1.67% metal and 17.87% paper. Based on the submitted weight percentage measurements, this shoe is over 10% by weight of rubber and plastics and is also over 50% by weight of textile plus rubber and plastics materials. The applicable subheading for the women’s shoe, identified as Style #456 and product name “Academy,” will be 6404.20.60, 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 leather or composition leather; and in which the shoe, by weight, is over 50% as a total of textile materials, rubber and plastics and 10% or more 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/. 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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