CBP Ruling M87151 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified as Style #85898, is a women’s slip-on, open-toe, open-heel toe-thong sandal with a “V” configured woven textile material strap upper, a man-made straw-like textile material footbed insole and a rubber/plastic outer sole and heel. The external surface area of the textile upper straps also features a number of sewn-on accessories or reinforcements, consisting of six small plastic seashells and several green colored beads.

CBP rationale

The applicable subheading for the women’s sandal, identified as Style #85898, 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 M87151 November 1, 2006 CLA-2-64:RR:NC:SP:247 M87151 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of footwear from China Dear Ms. Balice: In your letter dated October 6, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #85898, is a women’s slip-on, open-toe, open-heel toe-thong sandal with a “V” configured woven textile material strap upper, a man-made straw-like textile material footbed insole and a rubber/plastic outer sole and heel. The external surface area of the textile upper straps also features a number of sewn-on accessories or reinforcements, consisting of six small plastic seashells and several green colored beads. The applicable subheading for the women’s sandal, identified as Style #85898, 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/. 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

View original on CBP CROSS →