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NY E88113

October 21, 1999

CLA-2-64:RR:NC:TP:347 E88113


TARIFF NO.: 6404.20.40

Ms. Jane A. Sheridan
8300 Maryland Avenue
St. Louis, MI 63105

RE: The tariff classification of women’s shoes from China.

Dear Ms. Sheridan:

In your letter dated September 29, 1999, you requested a tariff classification ruling.

You have submitted three styles of women’s dress shoes with textile uppers and leather soles. All three shoes feature closed toes and open heels. You state that you cut and weighed the components of each shoe and came up with weight breakdowns for each. Style “Jess-2” is 46% textile/rubber/plastic, 17% leather and 37% other materials; style “Jess-5” is 43% textile/rubber/plastic, 16% leather and 41% other materials; style “Jodi-2” is 45% textile/rubber/plastic, 16% leather and 39% other materials. You also state that the shoes are valued over $2.50 per pair.

The applicable subheading for the shoes 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 is predominately leather, in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastic materials, and which is 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.


Robert B. Swierupski

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