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 > 1999 NY Rulings > NY E80391 - NY E80437 > NY E80420

Previous Ruling Next Ruling

May 10, 1999

CLA-2-64:RR:NC:TA:347 E80420


TARIFF NO.: 6402.99.30 : 6405.90.90

Ms. Lisa Peterman
A. W. Fenton
1157 Rarig Ave.
Columbus, OH 43219-2357

RE: The tariff classification of footwear from China

Dear Ms. Peterman:

In your letter dated April 14, 1999, on behalf of Shoe Corp. Of America, you requested a tariff classification ruling.

The submitted two half pair samples are described as follows:

1. Style “Lory-Met” - A woman’s below-the-ankle slip-on shoe. The shoe has an upper that consists mostly of a latticework of chain-like, gold colored, plastic coated flat straps that are interlaced with numerous textile cords, mostly on the vamp, and there is also an open weave structure of black textile threads and a nonwoven white textile underlay collar that is clearly visible at the topline opening. The shoe upper also has plastic heel quarters, a cemented-on plastic outer sole, and you state that it is valued at $19.50 per pair.

2. Style “Lory-Cork” - A woman’s below-the-ankle slip-on shoe. The shoe has an upper that consists predominately of a latticework of chain-like flat straps that your submitted lab report identifies as having a natural cork external surface. It also has natural cork heel quarters, some widely spaced, multicolored interwoven plastic strips, some textile cords on the vamp and a white textile underlay collar at the topline. From visual examination, we have determined that the material identified by you as cork is the predominate external surface area material of the upper. The shoe has a cemented-on plastic outer sole and it is also valued, you state, at $19.50 per pair. The applicable subheading for the shoe, Style “Lory-Met”, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; which has open toes or open heels, or is of the slip-on type; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is not designed to be a protection against water, oil, or cold or inclement weather.. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the shoe, Style “Lory-Cork”, will be 6405.90.90, HTS, which provides for footwear, in which the upper’s external surface is not predominately leather, composition leather, textile materials, rubber or plastics, and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% 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 212-637-7089.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: