The tariff classification of footwear outer soles from Brazil
Issued September 29, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6406.99.6000
Headings: 6406
Product description
The submitted samples are two cut all leather shoe outer soles, one sample is a full outer sole and the other a cut half-sole. We note that both of the submitted samples are not marked with the country of origin Brazil. Therefore, if imported as is, these leather outer soles will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, these outer soles will 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 leather outer soles will be 6406.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear which are not uppers (with or without insoles attached) nor the parts thereof; which are not orthopedic appliances or parts or accessories thereof; in which leather gives them their essential character; and which are not boot protectors, welt strips not cut to length, buckles, ornaments, laces (including shoe laces), buttons or trimmings, or, in general, most parts which could be used in articles besides footwear.
Full text
NY E87071 September 29, 1999 CLA-2-64:RR:NC:TA:347 E87071 CATEGORY: Classification TARIFF NO.: 6406.99.6000 Mr. Vincent S. Trovato All Nations Forwarding Import Co., Inc. One Cross Island Plaza Jamaica, NY 11422 RE: The tariff classification of footwear outer soles from Brazil Dear Mr. Trovato: In your letter dated September 8, 1999, on behalf of Kamali Leather Co., you requested a tariff classification ruling. The submitted samples are two cut all leather shoe outer soles, one sample is a full outer sole and the other a cut half-sole. We note that both of the submitted samples are not marked with the country of origin Brazil. Therefore, if imported as is, these leather outer soles will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, these outer soles will 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 leather outer soles will be 6406.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear which are not uppers (with or without insoles attached) nor the parts thereof; which are not orthopedic appliances or parts or accessories thereof; in which leather gives them their essential character; and which are not boot protectors, welt strips not cut to length, buckles, ornaments, laces (including shoe laces), buttons or trimmings, or, in general, most parts which could be used in articles besides footwear. The rate of duty will be Free. 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 gaiters/leggings from China and Canada
The tariff classification of a leather boot shaft from China.
The tariff classification of heel cushions/insoles from Spain.
The tariff classification of gaiters/leggings from India
The tariff classification of leather gaiters from Ireland
The tariff classification of insoles from South Korea
The tariff classification and the country of origin marking of shoe uppers and outer soles, from Brazil.
The Country of Origin Marking and Classification of Heel Pads, CBI-2, Made in USA, Misleading Marking? Dear Mr. Rodriquez:
The tariff classification of shoe accessories from Germany.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →