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NY 874865

June 18, 1992

CLA-2-64:S:N:N3D:346 SM 874865


TARIFF NO.: 6404.19.35

Ms. Nancy Carson
Amasia International, Ltd.
2 Main Street
Stoneham, MA 02180

RE: The tariff classification of a woman's shoe from Taiwan, China and Hong Kong -Textile Materials-Paper

Dear Ms. Carson:

In your letter dated May 22, 1992, you requested a classification ruling.

The submitted sample, your style #9221, is a woman's slip- on, sling-back, low heel casual shoe. You state, "Per our Taiwan office, most of the upper material is paper held together with cotton threads. The coating is liquid colors." The shoe has a foam padded insole, a rubber and/or plastic outer sole, and an upper, which we have examined and determined to be paper yarn (a textile material).

The applicable subheading for the shoe described above will be 6404.19.35, 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 rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open heels; which lacks a foxing-like band; and which, we presume, 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 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

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