CBP Ruling N315177 — The tariff classification of footwear from India

Tariff classification

Headings: 6404

Product description

You have submitted descriptive literature and two photographs. The photographs of a footwear style, identified as “Libby Hill,” show an open-toe/open-heel, below the ankle, slip-on, women’s shoe. The upper is a single strap consisting of recycled polyester textile knit. The narrow part of the strap is secured at the back of the shaped wood midsole/base with metal rivets. The wide ends of the strap are crisis-crossed over the top of the foot and secured to the sides of the wood base with four rivets on each side. The sandal has no insole, foxing, or foxing-like band. The rubber or plastics outer sole is attached to the external surface area that comes in contact with the ground. It accounts for less than 10 percent of the total weight of the shoe. You provided an F.O.B. value of $22.75 per pair.

CBP rationale

The applicable subheading for the “Libby Hill” slip-on shoe will be 6404.19.3060, 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: other: footwear of the slip-on type; footwear having less than 10 percent by weight of rubber or plastics: other: other: for women.

Full text

N315177 November 6, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3060 Ms. Jacqueline Lindstedt Jax & Bard 9 Portland Rd Gray, ME 04039 RE: The tariff classification of footwear from India Dear Ms. Lindstedt: In your letter dated October 13, 2020, you requested a tariff classification ruling. You have submitted descriptive literature and two photographs. The photographs of a footwear style, identified as “Libby Hill,” show an open-toe/open-heel, below the ankle, slip-on, women’s shoe. The upper is a single strap consisting of recycled polyester textile knit. The narrow part of the strap is secured at the back of the shaped wood midsole/base with metal rivets. The wide ends of the strap are crisis-crossed over the top of the foot and secured to the sides of the wood base with four rivets on each side. The sandal has no insole, foxing, or foxing-like band. The rubber or plastics outer sole is attached to the external surface area that comes in contact with the ground. It accounts for less than 10 percent of the total weight of the shoe. You provided an F.O.B. value of $22.75 per pair. The applicable subheading for the “Libby Hill” slip-on shoe will be 6404.19.3060, 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: other: footwear of the slip-on type; footwear having less than 10 percent by weight of rubber or plastics: other: other: for women. The rate of duty will be 12.5 percent 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →