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NY R04455

August 02, 2006

CLA-2-64:RR:E:NC:247: R04455


TARIFF NO.: 6404.19.35

Ms. Jennifer M. Endress
Glory Chen International
13668 East Valley Blvd.
City of Industry, CA 91746

RE: The tariff classification of footwear from China.

Dear Ms. Endress:

In your eRuling dated July 21, 2006, you requested a tariff classification ruling for a ladies slip-on shoe identified as GSA-1428X. You identify the outer sole as rubber. You suggest classification in subheading 6404.19.90 Harmonized Tariff Schedule of the United States, (HTSUS). We assume the upper is made of textile material although this office has not examined a sample. You also ask what constitutes a “slip-on” shoe.

Generally, slip-on footwear is held to the foot without the use of laces or buckles or other fasteners.

The applicable subheading for GSA-1428X will be 6404.19.35, HTSUS, which provides for footwear, with outer soles of rubber/plastics and uppers of textile materials, other: footwear of the slip-on type, not having a foxing or foxing-like band and not protective, other. The rate of duty will be 37.5 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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