The tariff classification of footwear from China
Issued August 7, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.3960
Headings: 6404
Product description
The submitted sample identified as style Sonia-01, is a women’s wedge sandal with a three strap configured textile upper of woven “straw-like” rubber or plastics strips. Our measurements indicate that these individual strips have apparent widths of approximately 2 millimeters. Heading 5404 of the Harmonized Tariff Schedule of the United States (HTSUS), provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual rubber or plastics strips comprising the woven external surface material of this sandal are well under 5mm in width, it is considered to have a predominately textile material upper and not a rubber or plastics one. The sandal also has a rubber or plastics wedge shaped sole/outer sole.
CBP rationale
The applicable subheading for the women’s wedge sandal identified as style Sonia-01 will be 6404.19.3960, HTSUS, which provides for footwear in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.
Full text
N244272 August 7, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Judy Awana Inter Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China Dear Ms. Awana: In your letter dated July 18, 2013 you requested a tariff classification ruling on behalf of your client, Donis Dynasty Footwear. The submitted sample identified as style Sonia-01, is a women’s wedge sandal with a three strap configured textile upper of woven “straw-like” rubber or plastics strips. Our measurements indicate that these individual strips have apparent widths of approximately 2 millimeters. Heading 5404 of the Harmonized Tariff Schedule of the United States (HTSUS), provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual rubber or plastics strips comprising the woven external surface material of this sandal are well under 5mm in width, it is considered to have a predominately textile material upper and not a rubber or plastics one. The sandal also has a rubber or plastics wedge shaped sole/outer sole. The applicable subheading for the women’s wedge sandal identified as style Sonia-01 will be 6404.19.3960, HTSUS, which provides for footwear in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. 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 Stacey Kalkines at 646-733-3042. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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