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 > 2001 NY Rulings > NY G84971 - NY G85019 > NY G84992

Previous Ruling Next Ruling
NY G84992

December 27, 2000

CLA-2-64:K:TO:A3:D23 G84992


TARIFF NO.: 6404.20.4060

Ms. Lesa R. Hubbard
Customs Analyst
JCPenney Purchasing Corporation
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of a shoe from China.

Dear Ms. Hubbard:

In your letter dated December 4, 2000 received by the Customs Information Exchange on December 6, 2000, your company requested a tariff classification.

You included a sample shoe, retail lot number 024-5755, described as a ladies beaded open toe shoe. You state that the upper material of the shoe is made of a shimmer fabric which is 100% polyester. Small diamond-like rhinestones made of plastic are encompassed by a metal ring with three prongs that hold it to the straps of fabric. Placed around the rhinestones are small glass beads. The beads are sewn to the fabric straps. The construction of the shoe is cement. The shoe has a tempered steel shank, felt filler, polyurethane top lift, latex foam sock cushion, and the insole is to made from Texon or Bontex. The outer sole is of bonded leather. The heel is Acrylonitrile-Butadiene Styrene (ABS) and wrapped in the shimmer fabric. The vamp and strap lining are synthetic. The sock lining is 3/4th synthetic and the insole wrap is of shimmer fabric. The shoe will be imported from China.

You furnished weight measurements from your lab report number 00315048 as follows: glass beads 2.0%, paper 12.5%, metal 27.7%, leather 12.4%, plastic 35.8%, textile 9.6%. These measurements are subject to verification upon Customs examination at importation.


The applicable subheading for the shoe will be 6404.20.4060, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued over $2.50/pair; for women. The duty rate 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, please contact Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (212) 637-7089.


Previous Ruling Next Ruling

See also: