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March 5, 1999

CLA-2-64:RR:NC:TP:347 D88663


TARIFF NO.: 6404.19.35, 6404.19.80

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, BY 11001

RE: The tariff classification of women’s textile shoes from China.

Dear Mr. Spano:

In your letter dated February 24, 1999, written on behalf of your client, Candies Inc., you requested a tariff classification ruling.

You have submitted samples for four styles of women’s shoes which you state have flannel PU uppers and rubber/plastic soles. The uppers are made up of a layer of rubber/plastic which is visible to the naked eye, however, due to the preponderance of textile fibers which are clearly visible on the surface, the external surface area of the upper (ESAU) for these shoes is considered to be textile for tariff purposes. The shoes are valued at approximately $7.00 per pair.

You refer to style #TB556 as a “Flannel PU upper with elastic instep band,” and style #TB720 as a “Stretch Flannel upper.” The applicable subheading for these shoes will be 6404.19.35, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, with outer soles of rubber or plastics and uppers of textile material, which does not have a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper, footwear which is more than 10% by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem.

You refer to style #TB730 and #TB554 as “Flannel PU upper with closure” since they feature a velcro closure across the instep. The applicable subheading for these shoes will be 6404.19.80, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear in which the upper external surface is predominately rubber and/or plastics, which is not “athletic” footwear, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, which has neither open toes or open heels, footwear with soles which overlap the upper other than at the toe or heel, which are valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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 212-637-7089.


Robert B. Swierupski

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