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HQ 084089


July 06, 1989

CLA-2:CO:R:C:G 084089

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.4060

Ms. Mary Ann Ost
Import Administrator
H.Z. Bernstein Co. Inc.
One World Trade Center
Suite 1973
New York, N.Y. 10048

RE: Tariff classification of a woman's slip-on shoe.

Dear Ms. Ost:

In a letter dated March 8, 1989, you inquired as to the tariff classification of a women's slip-on shoe which we assume was manufactured in Hong Kong. A sample was submitted for examination.

FACTS:

The sample submitted, style SP-311NA, is a women's slipper with an outer sole of leather and an upper that has a textile trim encircling the topline, a plastic EVA covered wedge heel of cardboard and an upper made of "Rayon velvet."

You have provided a C.F.6431 in which the manufacturer certified that the weight of the plastic and/or rubber components of the footwear total exactly 9.65 percent (i.e. under 10 percent by weight of rubber and plastics).

ISSUE:

Whether the external surface area of the shoe's upper is over 90 percent plastics?

,

LAW AND ANALYSIS:

A laboratory analysis shows numerous fibers standing erect on the material's top surface. Therefore, the external surface area of the shoe's upper is not over 90 percent plastics.

HOLDING:

Footwear represented by the sample is classifiable under subheading 6404.20.4060, Harmonized Tariff Schedule of the United States Annotated, as footwear with outer soles of leather and uppers of textile materials, footwear with outer soles of leather or composition leather, not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics, valued over $2.50 per pair. The applicable rate of duty for this provision is 10 percent ad valorem.

Sincerely,

John Durant, Director

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