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The tariff classification of footwear from Brazil and Taiwan
Issued February 2, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F82257 (February 2, 2000)
Tariff classification
HTS codes: 6403.91.90
Headings: 6403
Product description
The submitted half pair sample, identified by you as a dance boot, Style CG092(5418), is a pull-on, over the ankle boot, approximately 14-inches high. This woman’s boot has a white leather upper, and a cemented-on, unit molded rubber/plastic bottom.
CBP rationale
The applicable subheading for this women’s boot, Style CG092(5418), will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for other persons.
Full text
NY F82257 February 2, 2000 CLA-2-64:RR:NC:TA:347 F82257 CATEGORY: Classification TARIFF NO.: 6403.91.90 Mr. Charles G. Hartill Capital Transportation 147-217, 175 Street Jamaica, NY 11434 RE: The tariff classification of footwear from Brazil and Taiwan Dear Mr. Hartill: In your letter dated January 25, 2000, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified by you as a dance boot, Style CG092(5418), is a pull-on, over the ankle boot, approximately 14-inches high. This woman’s boot has a white leather upper, and a cemented-on, unit molded rubber/plastic bottom. You state that this boot will cost about $25.00 per pair. The applicable subheading for this women’s boot, Style CG092(5418), will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for other persons. 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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