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NY C86450

April 22, 1998

CLA-2-64:RR:NC:TA:347 C86450


TARIFF NO.: 6403.59.90 ; 6403.59.60 ; 6404.19.70

Ms. Carolyn Malina
Lands' End, Inc.
1 Land's End Lane
Dodgeville, WI 53595

RE: The tariff classification of footwear from China

Dear Ms. Malina:

In your letter dated April 8, 1998 you requested a tariff classification ruling.

The submitted samples are described as follows:

Items #40855 and #55670 - Women's moccasin style slippers, both with suede leather uppers and outer soles. You also indicate that there is a men's version of this moccasin type construction leather upper, leather soled slipper (your Item #40856), but no actual sample of that item was submitted.

Item #51253 - A woman's closed toe, closed heel textile fabric upper T-strap shoe, with a functional metal side buckle closure, a rubber/plastic outer sole and a fully encircling, 1 inch high foxing band that overlaps the upper.

The applicable subheading for the Items #40855 and #55670 will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers and outer soles of leather, not covering the ankle, except those of turned and welt stitched construction, for women, misses, children and infants. The rate of duty will be 10% ad valorem. For the man's version of Item #40855 (no sample submitted, so we can only presume there is one), your Item #40856, the applicable subheading will be 6403.59.60, HTS, which provides for footwear with uppers and outer soles of leather, not covering the ankle, for men, youths and boys, but not of a type that will be worn by both sexes, i.e., unisex. The rate of duty will be 8.5% ad valorem.

The applicable subheading for Item #51253 (canvas T-strap) will be 6404.19.70, HTS, which provides for footwear with predominately textile uppers; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which has neither open toes nor open heels and is not a slip-on; which is, we presume, valued over $3.00, but not over $6.50 per pair; and which has a foxing-like band. The rate of duty will be $.90 per pair plus 37.5% 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 the ruling 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 the ruling, contact National Import Specialist Richard Foley at 212-466-5890.


Robert B. Swierupski

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