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 > 1991 NY Rulings > NY 0857812 - NY 0857941 > NY 0857845

Previous Ruling Next Ruling



NY 857845


Nov. 29, 1990

CLA-2-64:S:N:N3D:346-T 857845

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Mr. Leonard Satz
Savant Customs Brokers and Freight Forwarders, Inc. 11 Broadway Suite 1068
New York, N.Y. 10004

RE: The tariff classification of a woman's shoe from China.

Dear Mr. Satz:

In your letter dated November 2, 1990, on behalf of Diesse Shoes, Inc., you requested a tariff classification ruling.

The submitted sample, style SB-3779, is a woman's slip-on sandal with a plastic faced paperboard insole, a plastic wedge shaped heel platform and a cemented-on, plastic/rubber outer sole. The upper is a single 2 inch wide strap which passes across the foot at the instep and has a predominately textile external surface. This textile surface consists of interwoven, multicolored, flat plastic strips, about 1 millimeter in width, that are worked into a background pattern of woven black textile fibers. In addition, this mostly textile upper is also decorated with a thin, gold colored plastic string (made of plastic foil wrapped tightly around a textile fiber core) which is used to create a repeating pattern of contiguous, 1/4 inch diameter circles all over the upper's surface.

The applicable subheading for the sandal, style SB-3779, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band; and which is 10 % or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: