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 > 1997 NY Rulings > NY 854599 - NY 855026 > NY 854776

Previous Ruling Next Ruling
NY 854776

CLA-2-64:S:N:N3D:346 854776 SY


TARIFF NO.: 6404.19.70

Mr. Ike Matitia
Int'l Seaway Trading
6680 Beta Drive
Mayfield Village, OH 44143

RE: The tariff classification of "Beach Shoes" from Taiwan.

Dear Mr. Matitia:

In your letter dated July 23, 1990, you requested a tariff classification ruling.

Style 33-001518A is a slip-on with elastic gores; the basic material of its upper is neoprene rubber sandwiched between two layers of textile fabric. Style 33-001515A has a strap "hook and loop" closure; the basic material of its upper is a mesh fabric.

Both shoes are of simultaneous molded construction with soles which, in both styles, overlap the upper all around the shoe by various large amounts. Both shoes are of the type originally used exclusively on the beach or for use in water sports, but which are now rather popular as casual wear.

You indicate the approximate price per pair will be about $5.00, FOB.

The applicable subheading for the two styles will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforce- ment present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band almost wholly of rubber or plastic; and which is over $3.00 per pair, but under $6.50. The rate of duty will be 37.5 percent plus $.90 per pair. We note that the molded-in "Made in Taiwan" on the outersole of style 33-001518-A is quite small, about 1/16 inch high, and not in a contrasting color. It can be read, and then with difficulty, only when held at certain angles to the light. We do not consider this marking to be sufficiently legible, and thus shipments should be excluded from the United States if this will be the only country of origin marking on the shoe.

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

Previous Ruling Next Ruling

See also: