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 H83025 - NY H83083 > NY H83041

Previous Ruling Next Ruling
NY H83041

July 10, 2001

CLA-2-64:RR:NC:TP:347 H83041


TARIFF NO. 6402.99.30

Ms. Mary Ellen Barrett
Easy Street
364 Route 108
Somersworth, NH 03878-1579

RE: The tariff classification of footwear from China.

Dear Ms. Barrett:

In your letter dated June 29, 2001, you requested a tariff classification ruling for three styles of women’s footwear. You state that the uppers of all three shoes are constructed of all over PU or combination of PU and PU mesh.

Style ES#275 “Aruba” is a woman’s slip-on, open heel sandal. The upper is composed of plastics material to which a textile band has been applied at the sole. This textile band overlaps the upper by more than ¼ inch and substantially encircles the shoe. In this regard it is a foxing or foxing-like band. The outer sole is of rubber/plastics.

Styles ES#318 “Naples” and ES#320 “Las Vegas” are women’s slip-on, open toe, open heel sandals. The uppers are composed of a combination of plastics and textile mesh material. You have not provided a component material percentage breakdown for the uppers of these shoes. A visual examination indicates that the plastics material accounts for the material of the uppers comprising he greatest external surface area. For purposes of this ruling, we will assume this to be the case. The outer soles for both styles are of rubber/plastics.

The applicable subheading for styles ES#275 Aruba”, ES#318 “Naples” and ES#320 “Las Vegas” will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, other, not covering the ankle, other, footwear with open toes or open heels. 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: