Classification of footwear.
Issued October 15, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.59.90
Headings: 6403
Product description
The submitted sample, style 551, is a woman’s pump shoe with a leather upper and a leather outer sole. The word “Capezio” is imprinted on the innersole. “Capezio” is a registered trade name,
CBP rationale
The applicable subheading for style number 551 will be 6403.59.90 Harmonized Tariff Schedule, HTS, which provides for footwear, in which the upper’s external surface is predominately leather, in which the outer sole is predominately leather or Composition leather; which is other than “sports footwear; which does not have a protective metal toe-cap; in which the upper does not cover the wearer’s ankle bone; which is other than turn or turned footwear; in which the sole is attached to the upper by means other than welt stitched construction; which is worn by other than men, youths and boys.
Full text
PD E87280 October 15, 1999 CLA-2-64:D11:E87280 CATEGORY: Classification TARIFF NO.: 6403.59.90 Mr. Charles G. Hartill Capital Transportation 147-217 175th Street Jamaica, New York 11434 RE: Classification of footwear. Dear Mr. Hartill: In your recent letter, on behalf of Ballet Makers, Inc., Totowa, New Jersey, you requested a tariff classification ruling on a dance shoe to be produced in Thailand. The submitted sample, style 551, is a woman’s pump shoe with a leather upper and a leather outer sole. The word “Capezio” is imprinted on the innersole. “Capezio” is a registered trade name, you state that the importer has a licensed agreement to use the trademark. The importer should file a copy of the authorization with U.S. Customs at the port(s) of entry. The applicable subheading for style number 551 will be 6403.59.90 Harmonized Tariff Schedule, HTS, which provides for footwear, in which the upper’s external surface is predominately leather, in which the outer sole is predominately leather or Composition leather; which is other than “sports footwear; which does not have a protective metal toe-cap; in which the upper does not cover the wearer’s ankle bone; which is other than turn or turned footwear; in which the sole is attached to the upper by means other than welt stitched construction; which is worn by other than men, youths and boys. The rate of duty will be 10 percent. This ruling is being issued under provisions of Part 177 of the Customs Regulations (19 C.F.R.). A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Victor G. Weeren Port Director, Boston
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