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July 19, 1999

CLA-2-64:RR:NC:TA:347 E84341

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.3060 ; 6404.19.3515 ; 6404.19.3560

Mr. Dennis Awana
Inter-Orient Services
1455 Monterey Pass Road #205
Monterey Park, CA 91754

RE: The tariff classification of footwear from China

Dear Mr. Awana:

In your letter received July 06, 1999, on behalf of Ragg Importing Co., Inc., you requested a tariff classification ruling.

The four half pair samples of shoes that have been submitted are described as follows:

Style # 995016B - A woman’s open-heel house slipper, with a plush, man-made textile fake fur upper, a 1-inch thick foam plastic midsole and a stitched-on rubber/plastic outer sole.

Style # N-087B - A woman’s open-toe, open-heel, slip-on shoe, with a non-woven textile upper that features an embroidered butterfly across the vamp. The shoe has an EVA plastic, wedge shaped, 1-1/2 inch thick platform bottom. It also has a straw-like footbed insole and a two piece, hook-and-loop adjustable vamp.

Style # N-082D - A woman’s open-toe, open-heel, slip-on shoe, with a non-woven textile upper that features an embroidered dragonfly. The shoe has a textile footbed insole and a 1-1/2 inch thick EVA plastic, wedge shaped platform bottom.

Style # N-081FM - A woman’s open-toe, open-heel, slip-on shoe, with a plastic upper external surface that features a floral pattern of textile embroidery across the vamp. By visual measurements, we have determined that the textile embroidery accounts for at least 10% of this shoe upper’s external surface area. The shoe also has a straw-like footbed insole and a 1-1/2 inch thick EVA plastic, wedge shaped platform bottom. The applicable subheading for the woman’s shoe, Style # N-081FM, will be 6402.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; which has open toes or open heels, or is of the slip-on type; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the house slipper, Style #995016B, will be 6404.19.3515, 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 not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the remaining two women’s shoes, Style # N-082D and Style # N-087B, will be 6404.19.3560, 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 not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and 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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