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NY N019101

November 16, 2007



TARIFF NO.: 6404.20.4060

Ms. Kathleen Root
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of footwear from China

Dear Ms. Root:

In your letter dated October 19, 2007, on behalf of Ann Taylor Inc., you requested a tariff classification ruling.

The submitted sample identified as Item #146922 “Estelle Sandal,” is a women’s open-toe, open-heel slip-on shoe that has an upper consisting of a single 1½-inch wide vamp strap. The external surface area of the upper is predominately of textile fabric material with, as you state, patent leather edging trim and a decorative silk bow accessory laced into metal grommets. The shoe is said to have a leather sock lining and it has a leather outer sole with a 2½-inch high spike heel. You have provided a “data sheet” which has been check off to indicate that this shoe is “less than 10% by weight of rubber and plastic or not over 50% by weight of textile materials, rubber and plastics.” We will presume for the purpose of this ruling request that this correct. However, the accuracy of this component material weight breakdown percentage statement will be verified by Customs and Border Protection at the time of importation.

The applicable subheading for the women’s shoe, Item #146922 “Estelle Sandal,” will be 6404.20.4060, 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 leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile plus rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% 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/.

We are returning the sample 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

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