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NY C82960





January 12, 1998

CLA-2-64:FO:CM:NP:POR:CO:D24:C82960

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

David A. Eisen
Siegel, Mandell & Davidson, P. C.
Counselors at Law
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036-8901

RE: The tariff classification of footwear from China and/or Taiwan

Dear Mr. Eisen:

In your letter dated December 31, 1997 you requested a tariff classification ruling on behalf of your client, Avon Products, Inc.

The sample provided, described as item # PP 165973, "Crochet Shoe", is a women's open-heeled, sling-back style casual shoe, with plastic sole and cotton canvas upper, closed with a rear heel strap and buckle.

The subheading for the shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than sports footwear and the like; other than footwear with uppers of over 50% leather; other than protective footwear; footwear of the slip-on type; of greater than 10% by weight of rubber or plastics. The rate of duty will be 37.5%.

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.

Sincerely,

Lewellyn Robison
Port Director

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