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 > 2004 NY Rulings > NY K82956 - NY K83003 > NY K82977

Previous Ruling Next Ruling
NY K82977




February 20, 2004
CLA-2-64:RR:NC:SP:247 K82977

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60 ; 6403.99.90

Ms. Linda Broadford
Ralph Lauren
1895 J. W. Foster Blvd.
Canton, MA 02021

RE: The tariff classification of footwear from China.

Dear Ms. Broadford:

In your letter dated January 30, 2004 you requested a tariff classification ruling.

The submitted two half pair samples are both soft leather upper, rubber/plastic soled leisure-type casual shoes with lace closures. The two shoe styles, which do not cover the wearer’s ankle, are identified as “Item #AAM17871, AAW14641, Avant”, with a dark gray suede/grain leather upper and “Item #AAM17882, AAW14657, Delancy”, with a light gray and red suede leather upper. You state that both these shoes come in men and women’s versions/sizes and are being marketed for everyday use in walking.

The applicable subheading for both these shoes styles, which you identify by Item #AAM17871, AAW14641, Avant and Item #AAM17882, AAW14657, Delancy, for men, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem.

The applicable subheading will for both these same two shoe styles, comparably made in sizes for women, will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

We are returning the two samples 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: