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January 20, 1999

CLA-2-64:RR:NC:TP:347 D86042

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.70

Ms. Jane A. Sheridan
Pagoda
8300 Maryland Avenue
St. Louis, MI 63105

RE: The tariff classification of children’s textile shoes from China.

Dear Ms. Sheridan:

In your letter dated December 15,1998, you requested a tariff classification ruling for three footwear samples.

The submitted samples are children’s shoes, pattern #CHL-C37202 made with “Wl-forli Flannel PU,” pattern #CHL-C37101 made with “Hsin-li Non-stretchy Mo-hair Flannel PU,” and pattern #TCH87502 made with “Sun Yad#6 Flannel PU.” You state that all three styles are made up of rubber/plastic soles and an upper which you believe to be plastic material. These uppers have a layer of rubber/plastic which is visible to the naked eye. However, due to the preponderance of textile fibers which are clearly visible on the surface, we feel that the external surface area of the upper (ESAU) is predominately of textile material. All three shoes feature a metal buckle closure across the instep. The soles of these shoes overlap the uppers by more than 1/16 of an inch all around the perimeter of the shoes. You state that the footwear is valued between $3.00 and $6.50 per pair.

The applicable subheading for the children’s shoes will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper external surface is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, which is not “athletic” footwear, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, which has neither open toes or open heels, footwear with soles which overlap the upper other than at the toe or heel, which are valued over $3.00 but not over $6.50 per pair. The rate of duty will be 37.5% 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,

Robert B. Swierupski
Director,

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