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 B84062 - NY B84159 > NY B84132

Previous Ruling Next Ruling
NY B84132

---

May 2, 1997

CLA-2-64:RR:NC:347 B84132

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.51.90

Mr. Jonathan J. Markell
Vice President
M.J. Markell Shoe Co., Inc.
504 Saw Mill River Road
P.O. Box 246
Yonkers, NY 10702

RE: The tariff classification of leather footwear.

Dear Mr. Markell:

In your letter dated April 4, 1997, you requested a classification ruling for leather footwear which you describe as orthopedic shoes.

You state that the shoe submitted with this ruling request is a corrective orthopedic shoe for children. It is your assertion that these highly specialized orthopedic shoes which you explain, are only sold on doctors prescription, and which are only for medical use, are classified under subheading 9021.90.8000, Harmonized Tariff Schedule of the United States, (HTS), which provides for orthopedic appliances.

Based on the Explanatory Notes to Chapter 90, this type of footwear would meet the requirements of 9021.90.8000 (HTS), only if it is made to measure. In this regard the submitted footwear sample is not considered orthopedic footwear for tariff purposes.

The shoe submitted as a representative sample of the footwear to be imported is a shoe with an outer sole and an upper of leather. It is held to the foot by a lace. The applicable subheading will be 6403.51.90, (HTS), which provides for footwear with outer soles of rubber, plastic, leather or composition leather and uppers of leather, Other footwear with outer soles of leather, covering the ankle, for other persons. The rate of duty will be 10 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 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.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

Previous Ruling Next Ruling

See also:

• Tariff No.: 6403.51.90 - Footwear w/outer soles and uppers of leather, nesoi, covering the ankle, n/welt, for persons other than men, youths and boys
• Tariff No.: 9021.90.80 - Appliances nesi which are worn or carried, or implanted in the body, to compensate for a defect or disability, and parts and accessories