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 E81445 - NY E81504 > NY E81497

Previous Ruling Next Ruling



May 10, 1999

CLA-2-64:RR:NC:TA:347 E81497

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.40

Mr. Charles G.Hartill
Charles G. Hartill, LCHB
147-217, 175 St.
Jamaica, NY 11434

RE: The tariff classification of footwear from Brazil

Dear Mr. Hartill:

In your letter dated April 26, 1999, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling.

The submitted sample, Style BR06S, is a womanÂ’s ballroom dance shoe, with a 3 inch high heel and a T-strap side buckle closure. The shoe has a satiny textile upper and a suede leather outer sole. You provide a lab report which states that as a percentage by weight, the rubber, plastic and textile component materials that are present in this shoe equal 45.60%, metal is 18.7%, leather is 10.86%, fiberboard is 24.67% and misc.(cement) is .17%. Past Customs rulings have held that the weight of the adhesive cement is to be included with the rubber/plastic component weights. Based on the submitted lab report, the weight breakdown percentage total for the textile, rubber and plastics components in this shoe is therefore presumed to be 45.77%. The accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry.

The applicable subheading for this shoe, Style BR06S, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and plastics; and which is, we presume, valued over $2.50 per pair. The rate of duty will be 10% 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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: