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 > 2006 NY Rulings > NY L81043 - NY L83070 > NY L83018

Previous Ruling Next Ruling
NY L83018





March 31, 2005

CLA-2-64:RR:NC:SP:247 L83018

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Jeffrey E. Berman
Chesta Co., Inc.
93 West Columbus Street
Pickerington, OH 43147

RE: The tariff classification of footwear from China

Dear Mr. Berman:

In your letter dated March 15, 2005 you requested a tariff classification ruling.

The submitted sample is a women’s open-toe, open-heel slip-on sandal identified as Style FF1247. The sandal has a plastic material upper consisting of two, ½-inch wide “V” configured straps and a toe-thong piece, the ends of which penetrate into and are secured under a woven straw material insole. The sandal also has a small decorative butterfly shaped ornament made of glass stones mounted in metal, which is attached above the toe area of the upper. The butterfly jewel ornament is attached onto the plastic material of the upper by only two simple stitches located at a central point. We consider this ornament to be a “loosely attached appurtenance” for footwear classification purposes and therefore it will be excluded from all external surface area upper (ESAU) material measurement considerations. You state that this sandal also has an EVA plastic material outer sole.

The applicable subheading for the sandal identified as Style FF1247 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: