D86791 D8 Ruling Active

The tariff classification of a woman’s shoe with natural raffia upper from China.

Issued February 9, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6405.90.90

Headings: 6405

Product description

You have submitted a sample of a ladies slip-on, open heel/open toe shoe, style “Pinky,” which

CBP rationale

The applicable subheading for the shoe will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other.

Full text

NY D86791 February 9, 1999 CLA-2-64:RR:NC:TP:347 D86791 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Rebecca Cheung Ann Taylor Global Sourcing, Inc. 1372 Broadway, 6th Floor New York, NY 10018 RE: The tariff classification of a woman’s shoe with natural raffia upper from China. Dear Ms. Cheung: In your letter dated January 22, 1999, you requested a tariff classification ruling. You have submitted a sample of a ladies slip-on, open heel/open toe shoe, style “Pinky,” which you state has an upper made from natural raffia interwoven strips, with a rubber/plastic outer sole. Natural raffia is not considered textile material for purposes of chapter 64, HTSUS. The applicable subheading for the shoe will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The rate of duty will be 12.5% 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 637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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