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NY I82036

May 31, 2002

CLA-2-64:RR:NC:TA:347 I82036


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 footwear from China

Dear Mr. Stack:

In your letter dated May 23, 2002, on behalf of your client Avon Products Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as the “Comfort Slingback Sneaker” Style PP 238506, is a women’s closed-toe, open-heel, slip-on casual shoe. This open back shoe has a predominately textile material upper with a rubber/plastic ¾-inch wide elastic heel strap that also features a sewn-on oblong shaped textile heel cushion pad. It also has a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole by varying heights of ¼-inch or more, all around the lower perimeter of the shoe. We consider this shoe to have a foxing-like band.

The applicable subheading for this shoe, Style PP 238506, “Comfort Slingback Sneaker” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. 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

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