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The tariff classification of footwear from China
Issued October 13, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E88112 (October 13, 1999)
Tariff classification
HTS codes: 6405.90.9000
Headings: 6405
Product description
The submitted half pair sample, identified as “Style CE-864, is a woman’s open-toe, open-heel platform wedge sandal. The upper has an external surface area consisting predominately of, as
CBP rationale
The applicable subheading for this sandal, “Style CE-864”, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is not predominately leather, composition leather, textile materials, or rubber or plastics, and which is not disposable footwear designed for one time use.
Full text
NY E88112 October 13, 1999 CLA-2-64:RR:NC:TA:347 E88112 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Robert B. Silverman Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of footwear from China Dear Mr. Silverman: In your letter dated October 5,1999, on behalf of your client, Dynasty Footwear, Ltd., you requested a tariff classification ruling. The submitted half pair sample, identified as “Style CE-864, is a woman’s open-toe, open-heel platform wedge sandal. The upper has an external surface area consisting predominately of, as you state, woven “natural raffia” straw and prominently features an ornamental, man-made textile floral design, embroidered across the vamp. The sandal also has a straw faced sock lining and a wedge-type, multi-layered EVA plastic bottom/outer sole which varies between 1-1/2 and 2 inches in thickness. The applicable subheading for this sandal, “Style CE-864”, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is not predominately leather, composition leather, textile materials, or rubber or plastics, and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% 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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