CBP Ruling 800287 — The tariff classification of footwear from Brazil.

Tariff classification

Headings: 6403, 6405

Product description

The first two items are ballet slippers. One of them has a leather upper, the other has a canvas upper, which we will assume is cotton for the purposes of this ruling. Both of the shoes have two leather pieces stitched onto their sole's. One piece is approximately 1.8" by 2.6" and will be under the ball of the wearer's foot and the other is about 1" by 2" and will be under the wearer's heel. The third item is a jazz oxford with a leather upper and a leather sole.

CBP rationale

The applicable subheading for the ballet slipper with the leather upper and for the jazz oxford will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, other footwear with outer soles of leather, not covering the ankle, for other persons. The applicable subheading for the ballet slipper with the canvas upper will be 6405.20.30, HTS, which provides for footwear, in which the outer 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; which has a line of demarcation between the sole and upper; in which the upper, by weight, ppredominately consists of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included).

Full text

NY 800287 August 1, 1994 CLA-2-64:S:N:N8:347 800287 CATEGORY: Classification TARIFF NO.: 6403.59.90; 6405.20.30 Louise Ingber Dansant Boutique 6623 Old Dominion Drive McLean, VA 22101 RE: The tariff classification of footwear from Brazil. Dear Ms. Inger: In your letter dated July 1, 1994, you requested a tariff classification ruling. The three samples you submitted are dance shoes. The first two items are ballet slippers. One of them has a leather upper, the other has a canvas upper, which we will assume is cotton for the purposes of this ruling. Both of the shoes have two leather pieces stitched onto their sole's. One piece is approximately 1.8" by 2.6" and will be under the ball of the wearer's foot and the other is about 1" by 2" and will be under the wearer's heel. The third item is a jazz oxford with a leather upper and a leather sole. The applicable subheading for the ballet slipper with the leather upper and for the jazz oxford will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, other footwear with outer soles of leather, not covering the ankle, for other persons. The rate of duty will be 10 percent ad valorem. The applicable subheading for the ballet slipper with the canvas upper will be 6405.20.30, HTS, which provides for footwear, in which the outer 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; which has a line of demarcation between the sole and upper; in which the upper, by weight, ppredominately consists of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included). The rate of duty will be 7.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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