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NY F80306





December 15, 1999

CLA-2-64:RR:NC:TP:347 F80306

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.20.00, 6402.99.18, 6403.99.90, 6404.19.35

Ms. Alice Liu
ATICO International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of footwear from China.

Dear Ms. Liu:

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

You have submitted samples for six styles of footwear. You state item no. C20B0301 is a ladies rubber zori. The one-piece Y-strap upper is distinct from the sole, the ends of which penetrate and are secured by plugs into a sole of even thickness. The applicable subheading for the zori will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be free. The rate will remain the same in year 2000.

You state item no. C20B0526 is a ladies jelly slide and item no. H20D0170 is a beachcomber with an upper and outer sole made of rubber/plastic. The applicable subheading for these two shoes will be 6402.99.18, 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 note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem. The rate will remain the same in year 2000.

You state item no. C20B0184 is a ladies slip-on mule with a cow suede upper and a rubber/plastic outer sole. The applicable subheading for the shoe will be 6403.99.90, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. The rate will remain the same in year 2000.

Item no. C20B0597 is a ladies textile slip-on shoe with a closed toe and closed heel, and a rubber/plastic outer sole. Item no. C20B-0183 is a ladies mule with a textile upper and a rubber/plastic outer sole. This shoe has a closed toe and an open heel. The applicable subheading for both shoes will be 6404.19.35, 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, footwear with open toes or open heels; footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, footwear which does not have a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper, footwear which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem. The rate will remain the same in year 2000.

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,

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