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NY 866014


SEPTEMBER 9, 1991

CLA-2-64:S:N:N3D:346 Y 866014

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.50

Ms. Jay Zhang
Sinoway International (L.A.) Inc.
10638 East Rush Street
South El Monte, Ca 91733

RE: Classification of two women's casual shoes.

Dear Ms. Zhang:

In your letter dated August 9, 1991, you requested a tariff classification ruling on two women's low-heel shoes from China.

The submitted samples, no style # indicated, are women's low-heel casual shoes. Both shoes are the same in all respects except that one is black and one is white. The shoes are of the slip-on type with an upper of textile (canvas) material that is elasticized across the top of the vamp, and have vulcanized-on, calendered rubber/plastic outsoles that have been rolled up at the sides and overlaps the upper by about 1/4 inch, all around the shoe. We consider these shoes to have foxing-like bands.

We note that you have stated, by telephone, that the subject shoes are valued at $.77 per pair.

The applicable subheading for the items described will be 6404.19.50, 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 outer sole's external surface 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 has a foxing-like band almost wholly of rubber or plastics; and which, is not valued over $3.00 per pair. The duty rate will be 48% 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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