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 H88372 - NY H88416 > NY H88384

Previous Ruling Next Ruling
NY H88384

March 7, 2002

CLA-2-64: RR:NC:TA: 347 H88384


TARIFF NO.: 6403.99.90

Ms. Joanna Russell
Donna Karan Company
600 Gotham Parkway
Carlstadt, NJ 07072

RE: The tariff classification of footwear from China.

Dear Ms. Russell:

In your letter dated February 28, 2002, you requested a tariff classification ruling.

The submitted half pair sample identified by you as Style # K223432-Louise is a woman’s athletic-type shoe that does not cover the ankle. The shoe has a predominately leather upper external surface, which based on your external surface measurements, has been found to be 54.71% leather and 45.28% textile. The shoe has lace tie closure, a padded tongue and cemented-on rubber/plastic outer sole. The outer sole overlaps the upper by approximately 1-1/2 inches at the heel region and again by approximately 1-1/2 inches on outside quarter of the shoe. This small amount of overlap does not constitute a foxing like band.

The applicable subheading for this woman’s shoe identified as Style # K223432-Louise will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

We are returning the sample as you requested.

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 646-733-3042.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: