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NY A85780

July 29, 1996


CATEGORY : Classification

TARIFF NO.: 6404.19.50

Kim G. Price, President
Global Logistics Consulting Services
P. O. Box 99751
Raleigh, NC 27624-9751

RE: The tariff classification of canvas slip-ons from China

Dear Ms Price:

In your letter dated July 11, 1996, you requested a tariff classification ruling on behalf of your client, The Bob Barker Company.

You submitted one sample pair which is labeled Item #: 1055M. The literature submitted with the samples indicates that the same shoe is identified as Item #80601 and 80890 which depict different colors in the male sizes and Item #1055L which is the same shoe for women. The shoe is a slip-on with a canvas upper and rubber sole which overlaps the upper around the entire perimeter of the shoe.

We are returning your sample as you requested.

The applicable subheading for the above shoe 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 valued at not over $3.00 per pair. The rate of duty will be 48 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.


Garland J. Ruiz
Acting Port Director

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