The tariff classification of a woman's low-heeled shoe fromChina. Dear Mr. Silvera: In your letter dated August 6, 1990, you requested a tariffclassification ruling.
Issued August 29, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.50
Headings: 6404
Product description
The tariff classification of a woman's low-heeled shoe fromChina. Dear Mr. Silvera: In your letter dated August 6, 1990, you requested a tariffclassification ruling.
CBP rationale
The applicable subheading for the item described above will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials; in which the outer sole's external surface is predominately rubber and/or plastic; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which has a foxing-like band almost wholly of rubber or plastic; and which is valued not over $3.
Full text
NY 855210 August 29,1990 CLA-2-64:S:N:N3D:346 M 855210 CATEGORY: Classification TARIFF NO.: 6404.19.50 Mr. E. Silvera Morini Fashions, Inc. P.O. Box 230274 Brooklyn, NY 11223 RE: The tariff classification of a woman's low-heeled shoe from China. Dear Mr. Silvera: In your letter dated August 6, 1990, you requested a tariff classification ruling. The submitted sample, your style #27000, is a woman's low- heel, espadrille style shoe. The shoe is of the slip-on type with a textile upper, a cardboard backed textile insole and a simultaneously molded rubber/plastic bottom which overlaps the upper all around the shoe. The amount of overlap measures approximately 1/8" around the toe to as much 3/16" at the heel. We consider this shoe to have a foxing-like band. We note that you have stated that the subject shoe is valued at less than $2.00 per pair. The applicable subheading for the item described above will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials; in which the outer sole's external surface is predominately rubber and/or plastic; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which has a foxing-like band almost wholly of rubber or plastic; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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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