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 footwear from France
Issued March 18, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D89017 (March 18, 1999)
Tariff classification
HTS codes: 6404.19.3560, 6303.99.9065
Product description
Both shoes are of a similar design, with thin, flat rubber/plastic outer soles, low flat heels, a thin decorative lace bow tied over the toes, but with different material uppers. One shoe has an upper with an external surface area that consist of a velvety textile material, while the other shoe has one that is, as
CBP rationale
The applicable subheading for the woman’s shoe with the textile upper will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which lacks a foxing-like band, almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The applicable subheading for the woman’s shoe with the leather upper will be 6403.99.9065, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, valued, we presume, over $2.
Full text
NY D89017 March 18, 1999 CLA-2-64:RR:NC:TA:347 D89017 CATEGORY: Classification TARIFF NO.: 6303.99.9065 ; 6404.19.3560 Ms. Mary Sue Morris A-006, P.O. Box 669004 Miami Springs, FL 33266 RE: The tariff classification of footwear from France Dear Ms .Morris: In your letter dated March 8, 1999 you requested a tariff classification ruling. The submitted two half pair samples you have provided are both women’s below-the-ankle style slip-on casual shoes, no style names or numbers indicated. Both shoes are of a similar design, with thin, flat rubber/plastic outer soles, low flat heels, a thin decorative lace bow tied over the toes, but with different material uppers. One shoe has an upper with an external surface area that consist of a velvety textile material, while the other shoe has one that is, as you state, of leather. The applicable subheading for the woman’s shoe with the textile upper will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which lacks a foxing-like band, almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics.. The rate of duty will be 37.5% ad valorem. The applicable subheading for the woman’s shoe with the leather upper will be 6403.99.9065, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, valued, we presume, 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from Viet Nam
The tariff classification of footwear from Mexico
The tariff classification of footwear from China.
The tariff classification of thong sandals from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from Hong Kong
Follow D89017
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.