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 G85255 - NY G85324 > NY G85256

Previous Ruling Next Ruling
NY G85256




January 10, 2001

CLA-2-64:LA:S:T:1:4:D27 G85256

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

A & J Customs Brokers, Inc.
2200 E. Patrick Ln., #20
Las Vegas, NV. 89119

RE: The tariff classification of women’s dress shoes from Italy

Dear Sirs:

In your letter dated December 12, 2000, on behalf of Los Angeles Export, Inc., you requested a tariff classification ruling.

The submitted sample is a woman’s high heel dress shoe with an open toe, open heel design and a buckle closure. The shoe is constructed entirely of PVC and is made in Italy.

The applicable subheading for the shoe described above will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastic. The rate of duty will be 6 percent 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Vera Adams

Previous Ruling Next Ruling

See also: