849071 84 Ruling Active

The tariff classification of a woman's slipper from Spain.

Issued February 15, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6403.59.15

Headings: 6403

Product description

The tariff classification of a woman's slipper from Spain.

Full text

NY 849071 February 15, 1990 CLA-2-64:S:N:N3-D:34T-T 849071 CATEGORY: Classification TARIFF NO.: 6403.59.15 Ms. Jane Vergona Total Port Clearance Inc. 10 Fifth St. Valley Stream, N.Y. 11581 RE: The tariff classification of a woman's slipper from Spain. Dear Ms. Vergona: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : January 23, 1990 ON BEHALF OF : Terra Is Inc. DESCRIPTION OF MERCHANDISE : A woman's slipper, style 0682 Flora, with a leather upper, leather outer sole, a leather bow attached at the toe and a 1/4 inch wide textile topline trim. The leather upper was sewn to the leather outer sole while the slipper was turned inside out and then it was turned rightside out again. HTS PROVISION : Footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately leather; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; and in which the upper is sewn to the outer sole using "turned" construction. HTS SUBHEADING : 6403.59.15 RATE OF DUTY : 2.5 percent ad valorem. OTHER : The sample will be returned as requested. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →