United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I86761 - NY I86806 > NY I86784

Previous Ruling Next Ruling
NY I86784

October 25, 2002

CLA-2-64:RR:NC:TA:347 I86784


TARIFF NO.: 6402.99.30

Mr. W. J. Gonzales
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorn, CA 90250

RE: The tariff classification of footwear from China

Dear Mr. Gonzales:

In your letter dated September 30, 2002, on behalf of B&B Footwear, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style B-1017, is a woman’s open-toe, open-heel, slip-on sandal, with a 3 ½-inch high molded rubber/plastic, platform wedge-type bottom/outer sole. The shoe has an upper that consists of two approximately ¼-inch wide plastic straps that crisscross across the wearer’s instep and another strap over and around the big toe. The upper also has a circular white, flower-like accessory, approximately 2-inches in diameter, securely attached over the center instep area through which the plastic upper straps pass and are centered to fit. The external surface of this flower-like upper accessory piece consists of imitation straw-like plastic polypropylene strips, which are folded repeatedly along their lengths and crimped. Our measurements indicate that the individual folded strips are approximately 2 millimeters in width. HTS heading 5404 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 plastic strips that comprise the external surface of this upper flower-like decorative piece are well under 5mm in width, this accessory or reinforcement portion of the upper is considered to be of textile material. We note that this textile material flower-like accessory accounts for well over 10% of the external surface area of this sandal’s upper, when all accessories and reinforcements are included.

The applicable subheading for this shoe, identified as Style B-1017, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5%.

We are returning the sample as you requested.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: