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The tariff classification of a leather shoe from China.
Issued January 4, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D85634 (January 4, 1999)
Tariff classification
HTS codes: 6403.99.90
Headings: 6403
Product description
S.C. §1304. Accordingly, the shoes would be considered not legally marked under the provisions of 19 C.F.R. §134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”
CBP rationale
The applicable subheading for the shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.
Full text
NY D85634 January 4, 1999 CLA-2-64:RR:NC:TP:347 D85634 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Debi Kline Family Dollar Services 10401 Old Monrow Road Matthews, NC 28105 RE: The tariff classification of a leather shoe from China. Dear Ms. Kline: In your letter dated November 24, 1998, you requested a tariff classification ruling. You have submitted a sample of what you state is a ladies suede leather oxford shoe with a lace-tie closure and a rubber outer sole. You make no references to any style names or numbers. The shoe features a rubber platform midsole measuring approximately 1-1/2 inches thick at the front to about 1-3/4 inches thick at the heel. You also state that the shoe is valued over $2.50 per pair. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. §1304. Accordingly, the shoes would be considered not legally marked under the provisions of 19 C.F.R. §134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” The applicable subheading for the shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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