CBP Ruling N017041 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample identified as Style# 355, is a slip-on type casual shoe with a predominately textile material upper that does not cover the ankle. The shoe has an encircling rubber/plastic foxing band, a rubber/plastic toe portion with a toe bumper and a rubber/plastics outer sole. The shoe has size designations in both a men’s and women’s sizes on the insole heal seat, indicating that it is the type of footwear commonly worn by both sexes. You have informed this office by telephone that the submitted shoe will be valued at less than $3 per pair. Your suggested classification for this footwear under subheading 6405.20.90, HTSUS, is not correct. Since the constituent material of the outer sole having the greatest surface area in contact with the ground is of rubber/plastics, this shoe will be classified elsewhere.

CBP rationale

The applicable subheading for this shoe, Style# 355, will be 6404.19.5060, 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 and reinforcements); in which the outer sole’s external surface is predominately rubber or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is a slip-on that has a rubber/plastic foxing or foxing-like band; and which is valued not over $3.

Full text

N017041 October 12, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.5060 Mr. Marv Hansen Triple T Trading LTD. 6026 31st Ave NE P.O. Box 124 Marysville, WA 98271 RE: The tariff classification of footwear from China Dear Mr. Hansen: In your letter dated September 10, 2007 you requested a tariff classification ruling. The submitted half pair sample identified as Style# 355, is a slip-on type casual shoe with a predominately textile material upper that does not cover the ankle. The shoe has an encircling rubber/plastic foxing band, a rubber/plastic toe portion with a toe bumper and a rubber/plastics outer sole. The shoe has size designations in both a men’s and women’s sizes on the insole heal seat, indicating that it is the type of footwear commonly worn by both sexes. You have informed this office by telephone that the submitted shoe will be valued at less than $3 per pair. Your suggested classification for this footwear under subheading 6405.20.90, HTSUS, is not correct. Since the constituent material of the outer sole having the greatest surface area in contact with the ground is of rubber/plastics, this shoe will be classified elsewhere. The applicable subheading for this shoe, Style# 355, will be 6404.19.5060, 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 and reinforcements); in which the outer sole’s external surface is predominately rubber or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is a slip-on that has a rubber/plastic foxing or foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48% 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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