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The tariff classification of footwear from Brazil
Issued June 8, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E82535 (June 8, 1999)
Tariff classification
HTS codes: 6404.20.40
Headings: 6404
Product description
The submitted sample is a dance slipper, Style #263, with a textile upper, a drawstring topline lace tied in a bow, and a sewn-on leather outer sole and heel.
CBP rationale
The applicable subheading for this dance slipper, Style #263, will be 6404.20.40, 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 leather or composition leather; which is under 10% by weight of rubber and plastics; and which is valued over $2.
Full text
NY E82535 June 8, 1999 CLA-2-64:RR:NC:TA:347 E82535 CATEGORY: Classification TARIFF NO.: 6404.20.40 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-217, 175 St. Jamaica, NY 11434 RE: The tariff classification of footwear from Brazil Dear Mr. Hartill: In your letter dated May 20, 1999, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling. The submitted sample is a dance slipper, Style #263, with a textile upper, a drawstring topline lace tied in a bow, and a sewn-on leather outer sole and heel. You state that this dance slipper will be valued at $3.80 for women and at $3.50 for children. You have also provided a laboratory report which states that there are no rubber or plastic component materials present in this shoe. The applicable subheading for this dance slipper, Style #263, will be 6404.20.40, 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 leather or composition leather; which is under 10% by weight of rubber and plastics; and which is 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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