United States International Trade Commision Rulings And Harmonized Tariff Schedule
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February 23, 1999

CLA-2-64:RR:NC:TA:347 D87715


TARIFF NO.: 6404.19.70

Ms. Hanna M. Kazimierczyk
967 Sunset Hollow Rd.
West Chester, PA 19380

RE: The tariff classification of footwear from Poland

Dear Ms. Kazimierczyk:

In your letter dated February 3, 1999 you requested a tariff classification ruling.

The submitted samples are three pairs of children’s shoes, all with low-top textile uppers and injection molded, rubber/plastic bottoms that overlap the uppers at the sole. Style 1K3436 has a blue and red colored velvety textile upper with a two eyelet lace closure and a bear head shaped textile accessory piece at the vamp. Style 2K3436 has a green colored textile upper with a single wide strap, hook-and-loop type closure across the instep. Style 7J3271 is a slip-on shoe, with a velvety textile upper and an injection molded, rubber/plastic bottom that overlaps the upper at the sole by as much as 1/4 inch, all around the perimeter of the shoe. We consider this shoe to have a foxing-like band.

You state in your letter that these three shoe styles are all valued at between $3.00 and $5.00 per pair.

The applicable subheading for all three of the shoe styles described above will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); 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; which has neither open toes nor open heels and is not a slip-on; which, if it is a slip-on, has a foxing-like band almost wholly of rubber or plastics; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem.

We are returning the samples, as you requested.

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 212-637-7089.


Robert B. Swierupski

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