CBP Ruling R00248 — The tariff classification of footwear from China

Tariff classification

Headings: 6405

Product description

The item in question is identified a “Shoe Slider,” no style number indicated. It is described by you as a half slipper type covering for the front half part of a bowling shoe that is used for changing the traction of the sole of a bowling shoe to allow for a more controlled approach to the foul line. The upper of this slip-on half slipper,

CBP rationale

The applicable subheading for the instant item, identified as a “Shoe Slider” will be 6405.20.30, Harmonize Tariff Schedule of the United states (HTS), which provides for other footwear with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included).

Full text

NY R00248 April 16, 2004 CLA-2-64:RR:NC:SP:247 R00248 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Christopher D. Cuddy Mohawk Customs & Shipping LLC 52 Marway Circle Rochester, NY 14624 RE: The tariff classification of footwear from China Dear Mr. Cuddy: In your letter dated April 6, 2004, on behalf of Mead Link Products, Inc., you requested a tariff classification ruling. The item in question is identified a “Shoe Slider,” no style number indicated. It is described by you as a half slipper type covering for the front half part of a bowling shoe that is used for changing the traction of the sole of a bowling shoe to allow for a more controlled approach to the foul line. The upper of this slip-on half slipper, you state, is of knit 100% cotton textile material, with an elasticized textile strap that wraps around the heel to hold the item in place over the bowling shoe. You also state that the material of outer sole of the “Shoe Slider” that will contact the ground is of 60% cotton and 40% polyester fleece textile fabric. We will presume for the purpose of this ruling that the textile outer sole on this half-slipper type overshoe is separately applied to its textile material upper by sewing, gluing or otherwise affixed. The applicable subheading for the instant item, identified as a “Shoe Slider” will be 6405.20.30, Harmonize Tariff Schedule of the United states (HTS), which provides for other footwear with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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