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 H80467 - NY H80540 > NY H80483

Previous Ruling Next Ruling
NY H80483

May 17, 2001



TARIFF NO.: 6404.20.4060

Ms. Elizabeth Rizzo
Senior Customs Analyst
The Donna Karan Company
600 Gotham Parkway
Carlstadt, NY 07072

RE: The tariff classification of a shoe from Spain.

Dear Ms. Rizzo:

In your letter dated April 24, 2001, and received by the Customs Information Exchange on May 2, 2001, your company requested a tariff classification.

You included a sample shoe, style K312093, which is described as a woman’s 50mm mule with an outer sole of leather and an upper of textile materials with sequins and beads. You included the following weights: rubber/plastics = 13.8%, textile materials plus rubber/plastics = 24.6%. Those measurements are subject to verification on examination at time of importation. The shoe will be imported from Spain. The sample shoe is being returned as requested.

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, contact Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (212) 637-7089.


Susan T. Mitchell

Previous Ruling Next Ruling

See also: