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 > 2000 NY Rulings > NY F88239 - NY F88286 > NY F88260

Previous Ruling Next Ruling
NY F88260

June 19, 2000

CLA-2-64:RR:NC:TA:347 F88260


TARIFF NO.: 6404.19.35

Mr. Steve Crisafi
Daco Corporation International of California PO Box 55
Pismo Beach, CA 93448

RE: The tariff classification of footwear from Italy

Dear Mr. Crisafi:

In your letter dated May 26, 2000 you requested a tariff classification ruling.

The submitted half pair sample, identified on the bottom of the outer sole and by your letter as “item #21123”, is a woman’s open-toe, open heel, slip-on sandal. The external surface of the upper is composed of a straw-like material fabric which is, as you state, made from woven polypropylene plastic strips and which also has textile material edging plus an assortment of sewn-on decorative wood beads. Our measurements indicate that the individual polypropylene strips, which are folded repeatedly along their lengths and crimped, have apparent widths of approximately 1-1/2 millimeters. HTS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual plastic strips comprising the woven external surface material of this shoe are well under 5mm in width, this shoe is considered to have a predominately textile material upper and not a plastic one. The shoe also has a ¾-inch heel and a rubber/plastic outer sole.

The applicable subheading for this shoe, identified as “item #21123”, 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 not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. 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: