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NY N027096

May 9, 2008



TARIFF NO.: 6403.99.9031

Ms. Michelle Wong
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of footwear from China

Dear Ms. Wong:

In your letter dated April 14, 2008, you requested a tariff classification ruling for an athletic shoe.

You have submitted a sample identified as PP # 1067370, a below-the-ankle, lace-up, women’s size 6, athletic shoe with an outer sole of rubber/plastics and an upper of leather and textile materials. You state that leather comprises 71.3 percent of the external surface area of the upper.

The applicable subheading for style PP # 1067370 will be 6403.99.9031, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of predominantly leather: Other footwear: not covering the ankle: for other persons: valued over $2.50/pair, tennis shoes, basketball shoes and the like, for women. The general rate of duty will be 10 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "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 container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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