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 B88695 - NY B88872 > NY B88821

Previous Ruling Next Ruling
NY B88821




September 9, 1997

CLA-2-64:RR:NC:TP:347 B88821

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.10

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue, 33rd Floor
New York, N.Y. 10167

RE: The tariff classification of a woman's espadrille from Spain or China

Dear Mr. Smithweiss:

In your letter dated August 21, 1997, on behalf of your client, Nine West Distribution Corp., you requested a tariff classification ruling.

You have submitted a sample of a woman's espadrille, style Foible, which you state has a plastic upper, and rubber and jute outer sole. You state that rubber occupies the greatest surface area of the sole in contact with the ground. For purposes of this ruling it is assumed that your statement regarding the external surface of the sole is accurate. You also state that the upper is made of textile yarns that have been coated with plastic and then interwoven. In accordance with note 3(a) to chapter 64, the upper would be considered plastic for purposes of chapter 64. In addition, you also state that the wedge is made of agglomerated cork that is covered with jute.

The applicable subheading for the espadrille will be 6402.99.10, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering the ankle, footwear made on a base or platform of cork. The rate of duty will be 12.5% ad valorem.

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 212-466-5890.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

Previous Ruling Next Ruling

See also: