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 H89258 - NY H89323 > NY H89269

Previous Ruling Next Ruling
NY H89269

March 11, 2002

CLA-2-64: RR: NC: TA: 347 H89269


TARIFF NO.: 6404.19.35

Mr. Robert T. Stack
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of woman’s footwear from China.

Dear Mr. Stack:

In your letter dated March 06, 2002, on behalf of your client, Avon Products Inc., you requested a tariff classification ruling.

The submitted a half pair sample identified as style #PP238240 “Denim Look Elastic Sandal,” is a woman’s open-toe, open-heel, slip-on shoe. The shoe has three 1-inch wide elastic textile straps that vary in length and are attached to the sides of the shoe. One of the straps traverses the shoe across the toe area and secures the shoe to the foot. The other two straps criss-cross in the middle of the instep and attach to a plastic heel strap. In the middle of the heel strap there is a ¼-inch wide by 1-inch long elastic textile band, which is designed for ease of placement of the shoe on to the foot. The shoe also has a cemented-on rubber/plastic outer sole.

The applicable subheading for the shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; footwear with open toes or open heels; footwear of the slip-on type, which is 10% or more by weight of rubber or plastics; other. The rate of duty will be 37.5% 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: