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The tariff classification of footwear from China
Issued May 28, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N253123 (May 28, 2014)
Tariff classification
HTS codes: 6404.19.3760
Headings: 6404
Product description
Style # S15W219 is a women’s open toe/open heel slip-on shoe with an outer sole of rubber or plastics and a textile material upper. The weight of the rubber and plastic components make up 10 percent or more of the total weight of the shoe. The upper is made with other than vegetable fibers. Applied to the outer sole is a thin layer of textile material that does not possess the durability and strength of a textile outer sole.
CBP rationale
The applicable subheading for the women’s slip-on shoe style # S15W219, will be 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not “sports” or “athletic” footwear; footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.
Full text
N253123 May 28, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6404.19.3760 Ms. Sandy D. Marsh Import/Export Manager Totes Isotoner Corporation 9655 International Blvd Cincinnati, OH 45246 RE: The tariff classification of footwear from China Dear Ms. Marsh: In your letter dated May 6, 2014 you requested a tariff classification ruling. Style # S15W219 is a women’s open toe/open heel slip-on shoe with an outer sole of rubber or plastics and a textile material upper. The weight of the rubber and plastic components make up 10 percent or more of the total weight of the shoe. The upper is made with other than vegetable fibers. Applied to the outer sole is a thin layer of textile material that does not possess the durability and strength of a textile outer sole. The applicable subheading for the women’s slip-on shoe style # S15W219, will be 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not “sports” or “athletic” footwear; footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5% 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 Stacey Kalkines at: [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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