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NY M85628

August 09, 2006

CLA-2-64:RR:NC:247: M85628


TARIFF NO.: 6403.99.90

Mr. Jack Macken
Tompkins & Davidson, LLP
One Astor Place
New York, NY 10036-8901

RE: The tariff classification of footwear.

Dear Mr. Macken:

In your letter dated August 2, 2006, you requested a tariff classification ruling on behalf of your client, Avon Products, Inc., for a woman’s open heel, slip-on shoe with an outer sole of rubber/plastics and an upper of leather. You identify the shoe as “Cushion Walk Suede Mule, PP# 355806.”

The applicable subheading for “Cushion Walk Suede Mule, PP# 355806” will be 6403.99.90, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, for other persons, valued over $2.50/pair. The rate of duty will be 10 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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