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NY 872958

April 15, 1992

CLA-2-64:S:N:N3D:346 M 872958


TARIFF NO.: 6404.19.3560

Mr. Mel Brunner
Elan Imports
2501 Perimeter Place Drive
Nashville, TN 37214

RE: The tariff classification of a woman's shoe from Taiwan, China or Indonesia.

Dear Mr. Brunner:

In your letter dated March 30, 1992, you requested a classi- fication ruling.

The submitted sample, your style #T-0100 is a woman's slip- on, low heel, casual shoe. The shoe has a foam padded insole, a glued-on outer sole made of rubber and/or plastic and an upper made of textile material.

We note, in your letter, you have stated that the upper material of the subject sample is made of PU (presumably polyurethane plastic). You have marked the inside of the upper to indicate the same.

Based on our examination, we have determined that the upper is not a PU material but is actually a textile. If you intend to mark the merchandise with the type of fiber, it will be necessary for you to change your marking to reflect the correction.

We also note that the country of origin marking, located on the lower inside heel seat of the shoe, is not easily seen in that location. The provsions of 19 C.F.R. 134.11 states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit". The country of origin marking on the submitted sample does not meet this criteria. Therefore, it is our opinion that if this shoe is imported with its present marking, it will not be legally marked, and should not be released by Customs.

We are returning your sample as you requested.

The applicable subheading for Style T-0100, described above, will be 6404.19.3560, Harmonized Tariff Schedule of the United States which provides for footwear, in which the uppers'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 a 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.


Jean F. Maguire
Area Director
New York Seaport

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