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 C82556 - NY C82607 > NY C82586

Previous Ruling Next Ruling
NY C82586



January 8, 1998

CLA-2-64:K:TC:A4:D23 C82586

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6403.91.6075; 6403.91.9045

Mr. Charles G. Hartill
Charles G. Hartill, LCHB
Capital Transportation
147-27 175th Street
Jamaica, NY 11434

RE: The tariff classification of a shoe from Brazil.

Dear Mr. Hartill:

In your letter dated December 11, 1997 your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.

You included a sample designated style CG15 and described it as a leather shoe boot. The upper has a leather and lycra surface with the majority being leather. The plastic sole is in two parts, the first under the ball and toes of the foot and the second under the heel. The shoes will be imported from Brazil.

The applicable subheading for the shoe, sizes 8 1/2 and above, will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for men, youths, and boys; other; other; for men; other. The duty rate will be 8.5% ad valorem.

The applicable subheading for the shoe, sizes 8 and below, will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for other persons; other; for women; other. The duty rate will be 10% 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

Previous Ruling Next Ruling

See also: