CBP Ruling N009166: The tariff classification of footwear from China

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N0 N009166 (April 18, 2007)

Tariff classification

Headings: 6405

Product description

The submitted half pair sample, identified as Style # S07-09-228, is a women’s open-toe, open-heel espadrille sandal with an animal print cotton canvas textile material upper that includes a long removable textile cord-like lace, which will be tied around the ankle to secure the sandal on the wearer’s foot. The sandal also has a 4-inch high heel wedge midsole covered by a jute fiber rope facing. The shoe’s outer sole is comprised of two large woven jute fiber rope material panels framed within and surrounded by ¼-inch wide rubber/plastic material borders. Based on visual estimates, we have determined that the woven jute fiber rope material is the constituent material of the outer sole with the greatest surface area in contact with the ground.

CBP rationale

The applicable subheading for the espadrille sandal, identified as Style # S07-09-228, will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials and outer sole’s of other than rubber, plastics, leather or composition leather; in which the upper by weight, predominately consists of vegetable fibers such as cotton or flax (linings, accessories or reinforcements not included); for women.

Full text

N009166 April 18, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.3060 Ms. Maria E. Julia Newport News Holdings Corporation 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of footwear from China Dear Ms. Julia: In your letter dated March 29, 2007 you requested a tariff classification ruling. The submitted half pair sample, identified as Style # S07-09-228, is a women’s open-toe, open-heel espadrille sandal with an animal print cotton canvas textile material upper that includes a long removable textile cord-like lace, which will be tied around the ankle to secure the sandal on the wearer’s foot. The sandal also has a 4-inch high heel wedge midsole covered by a jute fiber rope facing. The shoe’s outer sole is comprised of two large woven jute fiber rope material panels framed within and surrounded by ¼-inch wide rubber/plastic material borders. Based on visual estimates, we have determined that the woven jute fiber rope material is the constituent material of the outer sole with the greatest surface area in contact with the ground. The applicable subheading for the espadrille sandal, identified as Style # S07-09-228, will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials and outer sole’s of other than rubber, plastics, leather or composition leather; in which the upper by weight, predominately consists of vegetable fibers such as cotton or flax (linings, accessories or reinforcements not included); for women. The rate of duty will be 7.5% 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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