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 E88129 - NY E88185 > NY E88148

Previous Ruling Next Ruling
NY E88148

October 26, 1999

CLA-2-64:RR:NC:TP:347 E88148


TARIFF NO.: 6404.20.60

Ms. Virginia V. Bergeron
Easy Street
364 Route 108
Somersworth, NH 03878-1579

RE: The tariff classification of a woman’s textile shoe from China.

Dear Ms Bergeron:

In your letter dated October 8, 1999, you requested a tariff classification ruling.

You have submitted a sample of a woman’s open heel/open toe slip-on shoe, style MS# 23 “Delight,” which you state has an upper made of both textile mesh and rubber/plastic material. You state that the textile mesh material makes up more than 50% of the external surface area of the upper (ESAU). You provided a breakdown percentage of the ESAU which states that the textile mesh material makes up 9,289 mm and the PU material makes up 7,562 mm. Your letter states that the outsole is made of reconstituted leather, which we will assume is composition leather. In your previous request for a ruling on this shoe, referred to in NY ruling E86408, you provided a weight breakdown percentage, which you have provided again, showing the weights of each component in this shoe, indicating that this shoe is over 50% by weight of textile, rubber and plastics, and over 10% by weight of rubber and plastics.

The applicable subheading for the shoe will be 6404.20.60, 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 over 50% by weight of textile, rubber and plastics. The rate of duty will be 37.5% ad valorem.

We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoe will be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”

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: