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NY 850688

April 9, 1990

CLA-2-64:S:N:N3D:346 Y 850688

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.8060; 6404.19.3560

Pat Schuermann
Brown Group
8400 Maryland Avenue
Post Office Box 29
Saint Louis, Missouri
63166

RE: Classification of two women's shoes.

Dear Ms. Schuermann:

In your letter dated March 19,1990, you requested a tariff classification ruling on two women's casual shoes from France.

The samples submitted (your styles Cycliste and Lesaca) are women's casual shoes with textile uppers and jute bottoms that have outer soles of 1/8 inch vulcanized rubber. We presume that the rubber outer soles on both shoes account for more than 10% of the weight of the shoes. The uppers are directly stitched to the top of the jute bottoms. The bottom of the shoe does not overlap the upper. The style Cycliste has, as you state, a "4-eye" lace up closure and style Lesaca is a slip-on shoe. As per our telephone conversation with Karen Zeuschel of your office the price of style Cycliste is $8.13 per pair and the price of style Lesaca is $7.86 per pair.

The applicable subheading for the style Cycliste will be 6404.19.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is other than athletic footwear; in which the upper's external surface is 50% or less leather; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and is not of a slip-on type; and which is valued over $6.50, but not over $12.00 per pair. The rate of duty will be $.90 per pair and 20% ad valorem.

The applicable subheading for the style Lesaca will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band; 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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