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March 26, 1999

CLA-2-64:RR:NC:TP:347 D89419

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Mr. Rodolfo Corral
Rodolfo Corral Inc.
9100 S. Sepulveda Blvd. Suite 126
Los Angeles, CA 90045

RE: The tariff classification of women’s textile shoes from Mexico.

Dear Mr. Rodolfo:

This ruling replaces New York ruling NY D86227 issued to you on January 21, 1999 regarding four styles of ladies textile shoes. In your letter dated December 22, 1998, written on behalf of your client, Touch of Elegance, Inc., you requested a tariff classification ruling.

You have submitted samples for four styles of ladies textile shoes. You state that all four styles are made up of plastic material which is greater than 10% of the weight of the entire shoe. You state that style “Salley” is a closed toe, closed heel, slip-on type, valued at U.S. $8.11 which includes U.S. $.90 of U.S. made satin material and U.S. $.39 for export freight to the Mexican manufacturing plant. You state that style “Amy” is a closed toe, open heel shoe with a buckle and strap to hold the foot valued at U.S. $7.63 which includes U.S. $1.29 of U.S. made satin material and U.S. $.39 for export freight to the Mexican manufacturing plant. You state that style “Anita” is an open toe, open heel shoe with buckle straps to hold the foot valued at U.S. $8.67 which includes $1.14 of U.S. made satin material and U.S. $.39 for export freight to the Mexican manufacturing plant. You state that style “Faly” is an open toe, open heel shoe with fixed straps, not buckles to hold the foot, valued at U.S. $8.56 which includes U.S. $1.10 of U.S. made satin material and U.S. $.39 for export to the Mexican manufacturing plant.

The applicable subheading for all four styles will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, which is of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, which is other than athletic, which is 10% or more by weight of rubber and/or plastics. 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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