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 > 1998 NY Rulings > NY 888686 - NY 888798 > NY 888728

Previous Ruling Next Ruling
NY 888728

August 20, 1993

CLA-2-64:S:N:N8:346-T 888728


TARIFF NO.: 6404.19.35

Mr. Leonard Satz
Savant Customs Brokers
11 Broadway, Suite 1068
New York, N.Y. 10004

RE: The tariff classification of a woman's casual shoe from China.

Dear Mr. Satz:

In your letter dated July 26, 1993, on behalf of Braha Industries Inc., you requested a tariff classification ruling.

The submitted sample, Style #T3289L/2, is a woman's slip-on casual shoe, with an upper consisting of canvas textile rear and side quarters and a front vamp portion that has an external surface of woven straw. The shoe also has a textile midsole wrap, four thin zig-zag lines of decorative leather striping across the straw vamp portion of the upper, and a rubber/plastic midsole and outer sole.

In response to our reject for more detailed information on your previous ruling request, you have now provided a copy of a cable letter from the foreign supplier which indicates only that "... the percentage of the total external surface of straw is 40 percent and the percentage of the total external surface of quarter is 60 percent". Based on this statement and on our own visual examination of the sample, we will presume that this shoe has an upper with a predominately canvas textile external surface.

The applicable subheading for 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; in which the upper's external surface is still 50 percent or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is of the slip-on type; which lacks a foxing-like band almost wholly of rubber or plastics; and which is 10 percent or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent 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

Previous Ruling Next Ruling

See also: