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 E80944 - NY E80993 > NY E80953

Previous Ruling Next Ruling
NY E80953

May 7, 1999

CLA-2-64:K:TO:A3:D23 E80953


TARIFF NO.: 6403.99.6075

Ms. Lorianne Aldinger
Import Manager
Rite Aid Corporation
30 Hunter Lane
Camp Hill, PA 17011

RE: The tariff classification of a shoe from China.

Dear Ms. Aldinger:

In your letter dated April 13, 1999 your company requested a tariff classification ruling.

You included a sample, style number 5PY901H050, and described it as a mens brown suede clog. You state that the shoe features a brown suede upper, natural berber lining and a matching hard sole bottom. The shoe is composed of 70% rubber/plastics, 20% leather and 10% textile materials and will be imported in mens sizes 7, 8, 9, 10, 11 and 12. The shoes intended use is for wearing/protection of the foot. The shoe will be purchased FOB Huangpu for $3.90. The shoe has an outer sole of rubber/plastics and an upper of leather. The shoes will be imported from China. You ask whether an interim footwear detail sheet is a requirement for importation.

Title 19 Code of Federal Regulations Part 141.83, Type of Invoice Required, states that the commercial invoice shall be prepared in the manner customary in the trade, contain the information required by Parts 141.86 through 141.89, and substantiate the statistical information required by Part 141.61(e) to be given on the entry, entry summary, or withdrawal documentation. Consequently, provided the commercial invoice contains a description of the merchandise that includes the additional information required by Part 141.89 for the classification of footwear, an interim footwear detail sheet is not required at importation.

We note that the enclosed sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe would not be considered legally marked under the provisions of 19 C.F.R. 134.11.

The applicable subheading for the shoe will be 6403.99.6075, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for men, youths and boys; other; other; for men; other. The duty rate will be 8.5% 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.


John J. Martuge

Previous Ruling Next Ruling

See also: