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NY C81267

November 10, 1997



TARIFF NO.: 6404.19.50/6404.19.70

Irwin A. Seltzer
H.Z. Bernstein Co., Inc.
2975 Kennedy Blvd.
Jersey City, NJ 07306

RE: The tariff classification of footwear from China

Dear Mr. Seltzer:

In your letter dated October 28, 1997 you requested a tariff classification ruling on behalf of your client, R & S Sales Co.

The sample provided, designated style #97223 and described as an Aqua Sock, is below the ankle in height. It has an upper of neoprene foam rubber coated inside and out with a knitted nylon textile fabric, and a rubber sole that overlaps the upper in a foxing-like band. It is closed with a drawstring lace around the top of the upper. You indicate that this footwear is manufactured by a process of injection rather than cementing.

The applicable subheading for the shoe will be 6404.19.50/ 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than sports footwear and the like; other than footwear with uppers of over 50% leather; other than protective footwear; other than footwear with open toes or heels or of the slip-on type that is held to the foot without laces; other than footwear having soles which are affixed to the upper exclusively with an adhesive; valued not over $3/pair (6404.11.50) or valued over $3.00/pair but not over $6.50/pair (6404.11.70). The rate of duty will be 48% (6404.19.50) or 90c/pr. + 37.5% (6404.19.70), depending on value. 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.


Lewellyn Robison
Port Director

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