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 B85385 - NY B85460 > NY B85388

Previous Ruling Next Ruling
NY B85388

May 29, 1997

CLA-2-64:RR:NC:347 B85388


TARIFF NO.: 6402.91.40

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
33rd Floor
New York, NY 10167-4000

RE: The tariff classification of footwear from China.

Dear Mr. Smithweiss:

In your letter dated May 13, 1997 you requested a classification ruling on behalf of your client, E.S. Originals, Inc. for a infant girls plastic shoe.

You have submitted a shoe, style J 33791 which you state is a girl's above the ankle shoe with a plastic upper and plastic sole. It is held to the foot by textile ribbon lace. The shoe features a separately attached mock welt strip cemented to the top of the sole which encircles the entire shoe. A small amount of embroidery appears on the outside of the upper along with three textile poms. These poms are attached with minimal stitching. You suggest that the poms are loosely attached appurtenances which should be disregarded when determining the external surface area of the upper(ESAU) for tariff classification purposes. You also state that when the poms are disregarded, the ESAU, including accessories and reinforcements, is over 90 percent plastic.

Loosely attached appurtenances are not considered to be part of the upper, therefore they are not included nor added back when measuring ESAU. In determining whether or not an item is a loosely attached appurtenance, among other things, we look to see if it is loosely attached, (i.e. secured by minimal stitching or a single rivet or tack), if it is not functional (added only for it's decorative qualities) and if it can be removed without making the shoe unserviceable. In this regard the poms attached to style J 33791 are considered loosely attached appurtenances and not included nor added back when measuring the ESAU.

The applicable subheading for style J 33791 will be 6402.91.40, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles and uppers of rubber or plastic, covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastic. The rate of duty will be 6 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.


Paul K. Schwartz
Chief, Textiles and

Previous Ruling Next Ruling

See also: