The tariff classification of a hanging shoe bag from Taiwan or China.
Issued March 27, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
The submitted sample is a open shelf hanging shoe bag. It is constructed using 100% cotton greige canvas duck with a taped warp and cardboard rectangles which form a series of shelves. The shelves are formed by sewing the cardboard between parallel panels of the woven fabric. The shoe bag measures approximately 43" X 12.5" X 7" and features 6 slots with open fronts into which shoes are placed. The bag is equipped with two grommeted holes on the top of the shoe organizer which facilitates hanging the shoe bag in a closet or other storage area. Your correspondence indicates that this product will be marketed as "instant shelving for storage and organization of shoes and accessories". Based on quantity and value of the textile components in comparison to the cardboard components, the essential character of this product is imparted by the textile fabric components. Your letter also requests a ruling on two other products. The first product will be identical in construction to the submitted sample except that the fiber content of the fabric portion of the bag will be 65% man-made fiber and 35% cotton. The second product will be also identical in construction except that the two side panels of the shoe bag will be made of plastic sheeting and the back panel will be made of woven fabric with a fiber content of 65% man-made fiber and 35% cotton.
CBP rationale
The applicable subheading for the shoe bag which was submitted and the shoe bag whose sides and back are made with woven man-made fiber fabric will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
NY C85528 March 27, 1998 CLA-2-63:RR:NC:TA:352 C85528 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Shirley J. Fessel Source International 7 Theater Square Louisville, KY 40202 RE: The tariff classification of a hanging shoe bag from Taiwan or China. Dear Ms. Fessel: In your letter dated March 11,1998, on behalf of your client Selfix, Inc., you requested a tariff classification ruling. The submitted sample is a open shelf hanging shoe bag. It is constructed using 100% cotton greige canvas duck with a taped warp and cardboard rectangles which form a series of shelves. The shelves are formed by sewing the cardboard between parallel panels of the woven fabric. The shoe bag measures approximately 43" X 12.5" X 7" and features 6 slots with open fronts into which shoes are placed. The bag is equipped with two grommeted holes on the top of the shoe organizer which facilitates hanging the shoe bag in a closet or other storage area. Your correspondence indicates that this product will be marketed as "instant shelving for storage and organization of shoes and accessories". Based on quantity and value of the textile components in comparison to the cardboard components, the essential character of this product is imparted by the textile fabric components. Your letter also requests a ruling on two other products. The first product will be identical in construction to the submitted sample except that the fiber content of the fabric portion of the bag will be 65% man-made fiber and 35% cotton. The second product will be also identical in construction except that the two side panels of the shoe bag will be made of plastic sheeting and the back panel will be made of woven fabric with a fiber content of 65% man-made fiber and 35% cotton. The applicable subheading for the shoe bag which was submitted and the shoe bag whose sides and back are made with woven man-made fiber fabric will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other, other, other. The rate of duty will be 7 percent ad valorem. With regard to the shoe bag with the sides composed of plastic sheeting and the back panel of 65% man-made/35% cotton woven fabric, you have not provided sufficient information to provide a ruling. If you wish a ruling on this product, please provide a sample of the bag, the weight of each component material and the cost of each component material. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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