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 K85887 - NY K85934 > NY K85931

Previous Ruling Next Ruling
NY K85931




May 21, 2004
CLA-2-64:RR:NC:SP:247 K85931

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Mr. Kelly Spivey
FedEx Trade Networks
4111-A Rose Lake Drive
Charlotte, NC 28217

RE: The tariff classification of footwear from China

Dear Mr. Spivey:

In your letter dated May 3, 2004, on behalf of Off Broadway Shoes Inc., you requested a tariff classification ruling.

The submitted half pair sample identified as style “Jupiter, SKU #3849-3” is a woman’s high heel, open-toe, open-heel slip-on shoe. The shoe has an upper consisting of two straps that are approximately ¾-inch wide, crossing the foot at the front over the toes, with an external surface area (ESAU) of both leather and denim textile fabric materials. The denim textile material portions of the upper straps have numerous decorative accessories of sewn-on plastic buttons with beads, but these “accessories” do not completely cover or obscure the textile material external surface areas of the upper. Based on visual estimates, we have determined that the external surface area of the upper (EASU) for this shoe, with all the plastic button/bead accessories excluded, is predominately textile. The shoe also has a padded textile insole, a 3-inch high heel and a cemented-on rubber/plastic outer sole.

The applicable subheading for the shoe identified as style “Jupiter, SKU #3849-3” 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 (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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: