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NY G80771

September 19, 2000

CLA-2-64:RR:NC:TP:347 G80771


TARIFF NO.: 6403.99.90

Ms. Rebecca Cheung
AnnTaylor, Inc.
1372 Broadway, 6/FL.
New York, N.Y. 10018

RE: The tariff classification of a woman’s leather shoe from Brazil.

Dear Ms. Cheung:

In your letter dated August 21, 2000, you requested a tariff classification ruling.

You have submitted a sample of a woman’s open toe, open heel, slip-on shoe, style #34-29062 “Trinidad.” You state that the upper is made up of a leather strap across the instep that has been decorated with plastic beading. The plastic beading is regarded as accessories/reinforcements as described in Note 4(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), therefore the upper of this shoe is leather for tariff purposes. The external surface of the outer sole is made up of both leather and rubber/plastic material, with rubber/plastic being the constituent material of the outer sole having the greatest surface area in contact with the ground.

The applicable subheading for style #34-29062 “Trinidad” will be 6403.99.90, Harmonized Tariff Schedule of the United States (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.

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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