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NY E89053





November 4, 1999

CLA-2-64:RR:NC:TA:347 E89053

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Ms. Judy T. Del Sardo
Alto Customhouse Brokers, Inc.
145-03, 156 St.
Jamaica, NY 11434

RE: The tariff classification of footwear from China

Dear Ms. Del Sardo:

In your letter dated October 18, 1999, on behalf of Classique Footwear Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified on the bottom of the outer sole as “Style #P3434”, is a woman’s open-toe, open heel, slip-on shoe. The external surface of the upper is composed of a straw-like fabric of woven polypropylene or polyurethane plastic strips. Our measurements indicate that the individual synthetic straw strips, which are folded repeatedly along their lengths and crimped, have apparent widths of approximately 2 millimeters. HTS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual plastic strips comprising the woven external surface material of this shoe are well under 5mm in width, this shoe is considered to have a textile material upper and not a plastic one. The shoe also has a 1-inch heel and a rubber/plastic outer sole.

The applicable subheading for this shoe 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 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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