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 C86611 - NY C86674 > NY C86673

Previous Ruling Next Ruling
NY C86673




May 8, 1998

CLA-2-64:RR:NC:TP:347 C86673

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Patrick Doyle
Stride Rite
191 Spring Street
Lexington, MA 02173

RE: The tariff classification of a rubber/plastic woman's sandal from Taiwan.

Dear Mr. Doyle:

In your letter dated April 17, 1998, you requested a tariff classification ruling.

You have submitted a sample of a woman's rubber/plastic sandal, "Jelly Roll," which you state was produced by placing a PVC sole and heel plates in a mold and injecting PVC to create a one piece sandal. This sandal is not considered to be produced in one piece by molding as the separate sole and heel plates have a separate identity prior to being affixed to the molded upper material.

The applicable subheading for the sandal will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear having uppers of over 90% rubber/plastic with rubber and/or plastic outer soles. The rate of duty will be 6% 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,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: