Classification of footwear.
Issued October 15, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.90.90
Headings: 6405
Product description
The submitted sample, style 560, is a woman’s pump shoe with a plastic upper and a plastic, metal and leather outer sole. The word “Capezio” is imprinted on the innersole. The material, of the outer sole, having the greatest surface area In contact with the ground is metal. Thus, we consider the shoe to have an outer sole of metal. “Capezio” is a registered trade name,
CBP rationale
The applicable subheading for style number 560 will be 6405.90.90 Harmonized Tariff Schedule, HTS, which provides for footwear, in which the upper’s external surface is predominately rubber and/or plastics; in which the other sole is not made from rubber and/or plastics; other; other.
Full text
PD E87285 October 15, 1999 CLA-2-64:D11:E87285 CATEGORY: Classification TARIFF NO.: 6405.90.90 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 560, is a woman’s pump shoe with a plastic upper and a plastic, metal and leather outer sole. The word “Capezio” is imprinted on the innersole. The material, of the outer sole, having the greatest surface area In contact with the ground is metal. Thus, we consider the shoe to have an outer sole of metal. “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 560 will be 6405.90.90 Harmonized Tariff Schedule, HTS, which provides for footwear, in which the upper’s external surface is predominately rubber and/or plastics; in which the other sole is not made from rubber and/or plastics; other; other. The rate of duty will be 12.5 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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