The tariff classification of two half pairs of women's shoesfrom Hong Kong.
Issued July 2, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.90.90
Headings: 6405
Product description
The tariff classification of two half pairs of women's shoesfrom Hong Kong.
CBP rationale
The applicable subheading for both styles described above will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear whose upper's external surface is predominately other than leather, composition leather, textile materials, or rubber and/or plastics; in which the outer sole is predominately rubber and/or plastics; and which is not disposable.
Full text
NY 853533 July 02 1990 CLA-2-64:S:N:N3D:346 M 853533 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Mary Jo Drummonds C-Air International, Inc. 11222 S. La Cienega Boulevard Suite 470 Inglewood, California 90304 RE: The tariff classification of two half pairs of women's shoes from Hong Kong. Dear Ms. Drummonds: In your letter dated June 12, 1990, on behalf of your client Caparros Corporation, you requested a tariff classification ruling. The submitted samples are described as follows: Style Nautical - A woman's casual shoe. The shoe is of the slip-on type with an upper that has an external surface area which is predominately of a cotton fabric, entirely covered with hand sewn glass beads. It also has a stitched-on, unit molded rubber/plastic bottom. Style Flor De Liz - A woman's casual lace up shoe. The shoe has an upper that has an external surface which is predominately of a cotton fabric, entirely covered with hand sewn glass beads. It also has rubber/plastic eyelet stays and a stitched-on, unit molded rubber/plastic bottom. We note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, both samples will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes 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 your samples as you requested. The applicable subheading for both styles described above will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear whose upper's external surface is predominately other than leather, composition leather, textile materials, or rubber and/or plastics; in which the outer sole is predominately rubber and/or plastics; and which is not disposable. The duty rate will be 12.5 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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