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 E82262 - NY E82354 > NY E82310

Previous Ruling Next Ruling

June 9, 1999

CLA-2-64:RR:NC:TP:347 E82310


TARIFF NO.: 6404.19.35

Mr. John Kenney
Reebok International Ltd.
25 Littlefield Street
Avon, MA 02322

RE: The tariff classification of a textile sandal from Korea.

Dear Mr. Kenney:

In your letter dated May 11, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as a man’s adventure sports synthetic sandal, style #24-112502A “Tahoe II DMX.” The upper of the sandal is made up of both rubber/plastic and a synthetic material which you refer to as “Supreme Suede.” You have also submitted a swatch of the “Supreme Suede” material which you state, according to the manufacturer Dae Woo, is comprised of 40% polyester (75D)/ 60% polyester (0.5D) that is impregnated with a polyurethane surface, then brushed for texture. We would consider this material to be textile, and since the “Supreme Suede” makes up the greatest external surface area of the upper (ESAU) we would consider this shoe to have a textile upper. This sandal has an open toe and open heel with two hook and loop closures across the instep. You state that this is a land/water sandal and its thick athletic thread molded rubber/plastic sole helps with traction and stability.

The applicable subheading for the textile sandal will be 6404.19.35, 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 rubber and/or plastics, which is 10% or more by weight of rubber and/or plastics, which has an open toe/open heel. The rate of duty will be 37.5% 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: