10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of five shoes from Spain.
Issued November 22, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A89324 (November 22, 1996)
Tariff classification
HTS codes: 6403.99.9065, 6403.59.9045
Headings: 6403
Product description
The tariff classification of five shoes from Spain.
CBP rationale
The applicable subheading for styles Texas, California, New Mexico and Vermont will be 6403.99.9065, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for other persons; valued over $2. The applicable subheading for style Florida will be 6403.59.9045, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear with outer soles of leather; other; other; for other persons; for women; other.
Full text
PD A89324 November 22, 1996 CLA-2-64:K:TC:C9:D23 A89324 CATEGORY: Classification TARIFF NOS: 6403.59.9045; 6403.99.9065 Ms. Judy Kearney Network Brokers International, Inc. Airport Industrial Office Park, Building C-1D 145th Avenue & Hook Creek Blvd. Valley Stream, NY 11581 RE: The tariff classification of five shoes from Spain. Dear Ms. Kearney: In your letter dated November 5, 1996 your company requested a tariff classification ruling on behalf of your client, European Step, Inc. You included five photographs. Styles Texas/3651MAR, California/3593SAB, New Mexico/3582SAB, Vermont/3581SAB are described as women's shoes with outer soles of rubber and uppers of leather. Style Florida/3714NUS is described as a woman's shoe with an outer sole and upper of leather. The shoes will be imported from Spain. The applicable subheading for styles Texas, California, New Mexico and Vermont will be 6403.99.9065, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for other persons; valued over $2.50/pair; other; other; for women; other. The duty rate will be 10% ad valorem. The applicable subheading for style Florida will be 6403.59.9045, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear with outer soles of leather; other; other; for other persons; for women; other. The duty rate will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, Thomas Mattina Area Director JFK Airport
More rulings on the same tariff codes
The tariff classification of footwear from Vietnam
The tariff classification of casual shoes from China
The tariff classification of a casual shoe from Vietnam
The tariff classification of footwear from Vietnam
The tariff classification of footwear from Argentina
The tariff classification of a neoprene boot and casual footwear from Italy
The tariff classification and country of origin of footwear produced in South Korea; Eligibility for preferential treatment under the United States-Korea Free Trade Agreement (UKFTA); Applicability of Section 301 trade remedy duties
The tariff classification of a hiking shoe from China
The tariff classification of footwear from China
The tariff classification of footwear from Argentina
Follow A89324
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.