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NY N002947

November 29, 2006

CLA-2-64:RR:NC:247: N002947


TARIFF NO.: 6404.19.90

Ms. Doreen Rizzo
One High Street
North Andover, MA 01845

RE: The tariff classification of footwear from China

Dear Ms. Rizzo:

In your letter dated November 1, 2006, you requested a tariff classification ruling for a footwear/bag sample, identified as 1X050 “Chuck Taylor.”

      The submitted sample is a lace-up shoe with an outer sole of rubber/plastics and an upper of canvas textile material. The shoe covers the ankle and does not have a foxing or foxing-like band. The footwear is sold with a woven, canvas, drawstring bag. You state that the bag measures approximately 14” wide x 14” high. The bag is the type often included with good quality shoes. It is large enough to accommodate a pair of shoes for storage. In this regard, the shoes and bag together form a composite article classified according to GRI 3(b). Composite goods are classified according to the component which gives them their essential character, therefore, this pair of shoes and accompanying bag constitute a composite article classifiable with the rate applicable to the shoes.

The applicable subheading for style 1X050 “Chuck Taylor” will be 6404.19.90, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other: valued over $12/pair. The general rate of duty will be 9 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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