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August 23, 1999

CLA-2-64:RR:NC:TP:347 E84194


TARIFF NO.: 6402.99.18

Mr. Roger J. Crain
Customs Science Services, Inc.
10315 Kensington Parkway Suite 211
Kensington, MD 20895-3321

RE: The tariff classification of a woman’s rubber/plastic shoe from Brazil.

Dear Mr. Crain:

In your letter dated July 27, 1999, written on behalf of your client, Azaleia U.S.A. you requested a tariff classification ruling.

You have submitted a sample of a woman’s sandal, identified as the “Beach” (Ref. 511). You state that the sandal has an upper and outer sole of rubber/plastic material. The upper consists of a thick band forming a “T” with a toe thong, which consists of plastic-coated textile material. The upper will be considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS). The thick platform rubber/plastic sole is of uneven thickness.

The applicable subheading for the sandal will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in noter 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% 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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