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899193 89 Ruling Active

The tariff classification of footwear from Colombia.

Issued July 6, 1994 by U.S. Customs and Border Protection.

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89 899193 (July 6, 1994)

Tariff classification

HTS codes: 6403.59.90, 6403.99.90

Headings: 6403

Product description

All of them have leather soles, except style 201, which has a sole of rubber/plastic.

CBP rationale

The applicable subheading for styles 804, 40, 705, 706, 709, 715, and 305 will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, other footwear with outer soles of leather. The applicable subheading for style 201 will be 6403.99.90, HTS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, other footwear, valued over $2.

Full text

NY 899193 July 06, 1994 CLA-2-64:S:N:N8:347 899193 CATEGORY: Classification TARIFF NO.: 6403.59.90, 6403.99.90 Chad Freund 27701 W 69th ST N Mt. Hope, Kansas RE: The tariff classification of footwear from Colombia. Dear Mr. Freund: In your letter dated June 10, 1994, you requested a tariff classification ruling. The samples that you submitted, style numbers, 804, 40, 705, 706, 709, 715, 305, and 201, are women's slip-on shoes with leather uppers. All of them have leather soles, except style 201, which has a sole of rubber/plastic. The applicable subheading for styles 804, 40, 705, 706, 709, 715, and 305 will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, other footwear with outer soles of leather. The duty rate will be 10 percent ad valorem. The applicable subheading for style 201 will be 6403.99.90, HTS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, other footwear, valued over $2.50 a pair. The duty rate will be 10 percent ad valorem. Note that some of the samples are not marked with the country of origin legibly and in a conspicuous place. Therefore, if imported as is, the shoes will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked and should not be released into the commerce of the U.S. 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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