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 > 1992 NY Rulings > NY 0861932 - NY 0862842 > NY 0862097

Previous Ruling Next Ruling

NY 862097

APRIL 30, 1991

CLA-2-64:S:N:N3D:346 M 862097


TARIFF NO.: 6404.20.4060

Mr. Charles Santarelli
Mersant International, Ltd.
158-12 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of a woman's fabric upper, leather sole slip-on from Taiwan.

Dear Mr. Santarelli:

In your letter dated March 27, 1991, on behalf of your client Nina Footwear Co., you requested a classification ruling.

Your sample, style Alene, is a woman's low heel shoe which is open at the heel and closed at the toe. The shoe has an upper of textile material that consists of a strap, approximately 1/2 inch in width, which goes around the heel and buckles at the side. We note that you have stated that the composition leather outer sole is coated with a plastic spray that is .05mm thick.

We also note that you have supplied a detail component weight breakdown of the pieces of the shoe prior to assembly. Your figures indicate that the weight of the textile, plastic and rubber components present in this shoe is not more than 50% of the weight of the entire shoe. We do not see any obvious errors in the breakdown. As this is a prototype sample, the accuracy of the component weight breakdown figures for the actual imported shoe will have to be verified by Customs at the time of importation.

The applicable subheading for this shoe, based on your sample and your statement, will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and/or plastics; and which, we assume, is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

We are returning your sample as you requested.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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.


Jean F. Maguire
Area Director
New York Seaport

Previous Ruling Next Ruling

See also: