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 > 2007 NY Rulings > NY N010728 - NY N010815 > NY N010746

Previous Ruling Next Ruling
NY N010746

May 21, 2007



TARIFF NO.: 6404.20.6060

Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512

RE: The tariff classification of footwear from China

Dear Ms. Stanczak:

In your letter dated May 2, 2007 you requested a tariff classification ruling.

The submitted sample, identified as Style A80, is a women’s bootie-type slipper with a man-made textile material upper and a suede leather outer sole. The textile material upper covers the ankle and features a 2-inch wide fake-fur textile topline collar plus an encircling 1-inch high fake-fur textile sidewall wrap. The slipper also has a fake-fur textile insole and an approximately one inch thick midsole component that consists of three separate layers of different density rubber/plastic materials. Although you did not provided any component material weight breakdown percentage measurements, we have determined, based on actual examination, that this slip-on shoe is over 10% by weight of rubber or plastics and over 50% by weight of textile materials plus rubber or plastics. You state in your letter that the estimated cost for the submitted slipper will be at least $2.75 per pair.

The applicable subheading for the women’s slipper, identified as Style A80, will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which the shoe, by weight, is over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics. The rate of duty will be 37.5% 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/.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample that you have provided has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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: