885357 88 Ruling Active

The tariff classification of a woman's casual bootie style shoe from China.

Issued April 29, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.70

Headings: 6404

Product description

The tariff classification of a woman's casual bootie style shoe from China.

Full text

NY 885357 APRIL 29,1993 CLA-2-64:S:N:N8:346-T 885357 CATEGORY: Classification TARIFF NO.: 6404.19.70 Ms. Tinka G. Andrade Meldisco 933 Macarthur Boulevard Mahwah, N.J. 07430 RE: The tariff classification of a woman's casual bootie style shoe from China. Dear Ms. Andrade: In your letter dated April 19, 1993, you requested a tariff classification ruling. The submitted sample, for which you have neither a style or stock number indicated, is a woman's casual, over the ankle walking shoe. The upper is made from an imitation suede-like material which you identify as "Krostellina" and which, by visual examination, we have determined has a highly fibrous non-woven textile external surface. The shoe also has a five eyelet lace closure and a cemented-on rubber/plastic bottom with molded-in mock sidewall stitching. The bottom overlaps the upper by about 1/8 inch, all around the perimeter of the shoe. We will assume, for the purpose of this ruling, that this shoe will be valued at over $3.00 but not over $6.50 per pair. The applicable subheading for the sample shoe described above will be 6404.19.70, 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 plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is not a slip-on, nor does it have open toes or open heels; which, we assume, is valued over $3.00 but not over $6.50 per pair; and in which the sole overlaps the upper other than only at the toe or at the heel. The rate of duty will be $.90 per pair plus 37.5 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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