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 > 2003 NY Rulings > NY J86180 - NY J86226 > NY J86223

Previous Ruling Next Ruling
NY J86223

July 1, 2003

CLA-2-64:RR:NC:TA:347 J86223


TARIFF NO.: 4202.91.0030 ; 6403.59.1545

Djibril Makalou
Ann Taylor
1372 Broadway, 5th Floor
New York, NY 10018

RE: The tariff classification of a leather stuff bag and a slipper from China.

Dear Mr. Makalou:

In your letter dated June 12, 2003 you requested a tariff classification ruling for a women’s leather slipper and a leather drawstring pouch.

The submitted sample, which you identify as “Style 34-34-99597 Cleo” and which is also marked and identified with a sticker label “Green Market Services Company, Inc., Model 22SL028B,” is a women’s open back closed toe slipper. The slipper has a suede leather upper with a shearling cuff, shearling lining and a soft suede leather sole that has been stitched to the upper by a method of stitch and turn construction. Based on our examination of the sample, we will presume that a complete, predominately leather upper was stitched to the leather sole wrong side out before the shoe was turned right side out again by hand. We will therefore classify this shoe as “turn or turned footwear.”

The applicable subheading for the women’s slipper described above will be 6403.59.1545, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers and outer soles predominately of leather; which is not “sports footwear”; which does not cover the ankle; and in which the upper is sewn to the outer sole by means of turned construction. The rate of duty will be 2.5% ad valorem.

The submitted sample, open suede leather unlined stuff bag that you state will be imported together with a pair of slippers will be classified separately. The suede leather bag measures approximately 8 ½”W x 13”H x 5 ½”D and is secured by a woven drawstring.

The applicable subheading for the suede leather stuff bag will be 4202.91.0030, HTS, which provides for travel, sport and similar bags, with outer surface of leather. The rate of duty will be 4.5% ad valorem.

We are returning the samples 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: