The tariff classification of 3 half pairs of ballet slippersfrom the U.S.S.R.
Issued May 4, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.20.40
Headings: 6404
Product description
The tariff classification of 3 half pairs of ballet slippersfrom the U.S.S.R.
CBP rationale
The applicable subheading for all three slippers will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather; in which the shoe, by weight, is less than 10% rubber and/or plastics; and which is valued over $2.
Full text
NY 851330 May 4, 1990 CLA-2-64:S:N:N3D:346 M 851330 CATEGORY: Classification TARIFF NO.: 6404.20.40 Mr. John A. Slagle Wolf D. Barth Co., Inc. 7575 Holstein Avenue Philadelphia, Pa. 19153 RE: The tariff classification of 3 half pairs of ballet slippers from the U.S.S.R. Dear Mr. Slagle: In your letter dated April 6, l990, on behalf of your client, Grishko Co., you requested a tariff classification ruling. The submitted samples, no style #'s indicated, are described as follows: 1. Two 1/2 pairs of women's textile ballet shoes. The shoes are of the slip-on type with block toes, unlined textile cotton (satin) uppers, and separately applied, stitched-on leather outer soles. 2. A man's textile ballet slipper. The shoe is of the slip-on type with a textile cotton (satin) upper, and a separately applied, stitched-on leather outer sole. Our examination reveals that there are no rubber or plastic components present in these slippers. We note that you have indicated that the unit cost of all three samples is $9.00 per pair. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, these slippers will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slippers would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit". We are returning the samples as you requested. The applicable subheading for all three slippers will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather; in which the shoe, by weight, is less than 10% rubber and/or plastics; and which is valued over $2.50 per pair. The duty rate will be 35% 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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