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 > 2002 NY Rulings > NY H81700 - NY H85717 > NY H85363

Previous Ruling Next Ruling
NY H85363

September 20, 2001



TARIFF NO.: 6404.19.35

Michael R. Spano
190 McKee Street
Floral Park, NY 11001

RE: The tariff classification of a ladies' slip-on shoe from China

Dear Mr. Spano:

In your letter dated August 22, 2001 you requested a tariff classification ruling on behalf of your client, Jimlar Corporation, American Eagle Division.

The submitted sample, identified as Style DS-1646, is a ladies' open-toed, open-heeled slip-on shoe with a rubber sole and an upper of blue denim. It also features a rubber foxing that encircles the entire shoe.

In addition, you have indicated that this shoe will be manufactured in China, but the submitted sample is not marked with its country of origin. Please be aware that the shoes produced for importation must meet the country of origin marking requirements set out in 19 USC 1304, which state that “every article of foreign origin... imported into the United States shall be marked in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article.”

The applicable subheading for the above shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and uppers of textile material; which is other than sports or protective footwear; which has open toes and open heels; and which is more than 10 percent by weight of rubber or plastics. The rate of duty will be 37.5 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 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463.


Joseph J. Wilson
Port Director

Previous Ruling Next Ruling

See also: