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 C83148 - NY C83199 > NY C83152

Previous Ruling Next Ruling
NY C83152



February 5, 1998

CLA-2-64:K:TC:A4:D23 C83152

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6403.91.6075; 6403.91.9045

Mr. Charles G. Hartill
Charles G. Hartill, LCHB
Capital Transportation
147-27 175th Street
Jamaica, NY 11434

RE: The tariff classification of a shoe from China.

Dear Mr. Hartill:

In your letter dated January 7, 1998 your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.

You included a sample designated style PLL01 and PLL01A, and described it as a dance boot that has a leather upper and a plastic sole. The shoe will be imported from China.

The applicable subheading for the shoe, sizes 8« and above, will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for men, youths, and boys; other; other; for men; other. The duty rate will be 8.5% ad valorem.

The applicable subheading for the shoe, sizes 8 and below, will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for other persons; other; for women; other. The duty rate will be 10% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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.

Sincerely,

John J. Martuge

Previous Ruling Next Ruling

See also: