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 J83208 - NY J83258 > NY J83215

Previous Ruling Next Ruling
NY J83215





April 15, 2003

CLA-2-64: RR: NC: TA: 347 J83215

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. John Imbrogulio
Nordstrom, Inc.
Customs Compliance Dept.
1617 Sixth Ave. Suite 1000
Seattle, WA 98101-1742

RE: The tariff classification of footwear from China.

Dear Mr. Imbrogulio:

In your letter dated April 07, 2003, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style # W4452, is a women’s open-toe, open-heel slip-on shoe. The shoe has an approximate 3 -inch wide elastic-type textile band upper, a padded insole, an approximate 2 ¼-inch wedge-type heel and a molded rubber/plastic and textile outsole.

Note 4 (b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination.

Visual examination of the outer sole indicates that it is composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outer sole to be predominantly of textile material.

The applicable subheading for Style # W4452, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

We are returning the sample as 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: