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 > 2003 NY Rulings > NY J82367 - NY J82412 > NY J82408

Previous Ruling Next Ruling
NY J82408




March 31, 2003

CLA-2-64:RR:NC:TA:347 J82408

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.40

Ms. Rebecca Cheung
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of footwear from China

Dear Ms. Cheung:

In your letter dated March 20, 2003 you requested a tariff classification ruling.

The submitted sample is a women’s half pair, open-heel, open-toe slip-on shoe, identified by you as sandal style “Razzle.” The shoe has a Y-shaped strap upper with a textile fabric external surface area and a textile toe-thong. The upper surface also features a decorative accessory of a securely attached ornamental metal linked chain with glass rhinestones. The shoe has a 2 ½-inch high spiked plastic heel, a steel arch support, a textile faced foam padded paperboard midsole and a cemented-on leather outer sole. Your letter states that you are providing the component material by weight percentage breakdown for this shoe that was obtained from tests performed by an independent laboratory. Those component material weight percentages are reported to be as follows: leather 22.45%, textile 16.36%, plastic/rubber 18.02%, paper/metal 43.17%. You also state that this shoe will be valued at over $2.50 per pair.

The applicable subheading for this women’s shoe, identified as style “Razzle” will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastic materials; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem.

We are returning the sample as you requested.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: