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NY I84445

July 25, 2002

CLA-2-64:G23 I84445


TARIFF NO.: 6404.11.50; 6405.20.90

Ms. Alice Liu
Import Manager
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of textile shoes from China.

Dear Ms. Liu:

In your letter dated July 16, 2002, you requested a tariff classification ruling for two styles of footwear to be imported from China.

The samples submitted with your request are the C20B1915 Ladies’ Canvas Shoe and the C20C0473 Men’s Mule Slipper. Style C20B1915 is a low cut sneaker with an upper of cotton canvas and an outer sole of rubber/plastics. It has a lace closure and features a foxing band. The first cost is $1.70 per pair. Style C20C0473 is an open-heel slip-on shoe with an upper of synthetic leather material and an outer sole of rubber/plastics covered with a thin layer of textile material. The external surface area of the upper is comprised of raised textile fibers; the constituent material of the sole having the greatest surface area in contact with the ground is the textile layer. This shoe does not appear to meet the specific definition of “house slippers” in Chapter 64 Statistical Note 1 (d), HTSUSA. The samples are being returned, as requested.

The applicable subheading for style C20B1915 will be 6404.11.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics . . . . and uppers of textile materials: tennis shoes,
basketball shoes, gym shoes, training shoes and the like; not having uppers over 50 percent of leather; valued not over $3.00 per pair: other. The rate of duty will be 48% ad valorem.

The applicable subheading for style C20C0473 will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with uppers of textile materials: other: other. The rate of duty will be 12.5% 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-7042.


Jeffrey Walgreen,
Port Director

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