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 > 1997 NY Rulings > NY B84771 - NY B84864 > NY B84835

Previous Ruling Next Ruling
NY B84835



May 14, 1997

CLA-2-64:K:TC:A4:D23 B84835

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.4090

Mr. Joseph F. Straus
General Administrator
BBC International Ltd.
19 West 34th Street
New York, NY 10001

RE: The tariff classification of a shoe from Korea.

Dear Mr. Straus:

In your letter dated April 30, 1997, your company requested a tariff classification ruling.

You included a sample, designated style number KLN08750PH, and described it as a child's slipper with a velcro closure. The shoe has an outer sole of rubber/plastics and an upper of textile materials. The slipper will be imported from Korea.

The applicable subheading for the shoe will be 6404.19.4090, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; other; valued not over $3/pair; having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any midsoles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel; for other persons. The duty rate will be 37.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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,

John J. Martuge
Area Director

Previous Ruling Next Ruling

See also: