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 > 1998 NY Rulings > NY C80307 - NY C80386 > NY C80338

Previous Ruling Next Ruling
NY C80338




October 16, 1997

CLA-2-64:RR:NC:TA:346 C80338

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.4060 ; 6403.99.9065

Mr. Fred M. Hall
Fred Hall & Associates Inc.
P.O. Box 610867
DFW Airport, TX 75261-0867

RE: The tariff classification of footwear from China or Hong Kong.

Dear Mr. Hall:

In your letter dated September 17, 1997, on behalf of Remac, Inc., you requested a tariff classification ruling.

The submitted samples are described as follows:

1. Style "Shy #3698" - A woman's open-toe, open-heel, sling-back fashion shoe, with a textile strap upper, a three inch high heel and a leather outer sole. You provide component weight breakdown figures for this shoe, which indicate that the weight of the textile, rubber and plastic components is 44.64%, paper is 18.13%, leather is 25.14%, and metal is 12.09%. For the purposes of this ruling, we will assume these measurements to be correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry.

2. Style "Duet #3709" - A woman's open-toe, open-heel, slip-on fashion shoe, with a textile upper, a three inch high heel and a leather outer sole. You provide component weight breakdown figures for this shoe, which indicate that the weight of the textile, rubber and plastic components is 43.97%, paper is 17.81%, leather is 26.48%, and metal is 11.74%. For the purposes of this ruling, we will assume these measurements to be correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry.

3. Style "Perk #3722" - A woman's slip-on fashion shoe, with an upper that consists of textile mesh side panels, a leather toe cap, leather back heel counter and a leather belt-like topline. You provide exterior surface area percentage figures, by which we presume you are indicating that the external surface area of this shoe's upper is 46.86% textile and 53.14% leather. For the purposes of this ruling, we will assume these measurements to be correct. However, their accuracy will be subject to verification at the time of actual importation by Customs at the ports of entry.

The applicable subheading for the shoes, styles "Shy #3698" and "Duet #3709", will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and plastics; and which is, we presume, valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the shoe, style "Perk #3722", will be 6403.99.9065, (HTS), which provides for women's footwear with leather uppers, with rubber, plastic or composition leather outer soles, not covering the ankle, and valued over $2.50 per pair. The rate of duty will be 10 percent 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 James Sheridan at 212-466-5889.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: