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The tariff classification of footwear made in China.
Issued May 23, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F87124 (May 23, 2000)
Tariff classification
HTS codes: 6405.90.90
Headings: 6405
Product description
You state that the shoe has an outer sole and upper of PVC with metal taps on the toe and heel area. You advise that the shoe will be imported in Misses sizes 12.5 to 4. The upper is a high gloss plastics material. The shoe is not above the ankle and is secured to the foot by a textile ribbon tie closure. The only areas of the outer sole in contact with the ground are the metal taps. In this regard, the outer sole is of metal.
CBP rationale
The applicable subheading for style TCH-1583 will be 6405.90.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear, other.
Full text
NY F87124 May 23, 2000 CLA-2-64:RR:NC:TA:347 F87124 CATEGORY: Classification TARIFF NO. 6405.90.90 Ms. Jennifer Davenport Wal-Mart Stores, Inc. 702 SW 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of footwear made in China. Dear Ms. Davenport: In your letter dated May 15, 2000 you requested a classification ruling for an item that you describe as a tap dance shoe, style TCH-1583. You state that the shoe has an outer sole and upper of PVC with metal taps on the toe and heel area. You advise that the shoe will be imported in Misses sizes 12.5 to 4. The upper is a high gloss plastics material. The shoe is not above the ankle and is secured to the foot by a textile ribbon tie closure. The only areas of the outer sole in contact with the ground are the metal taps. In this regard, the outer sole is of metal. The applicable subheading for style TCH-1583 will be 6405.90.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear, other. The rate of duty will be 12.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division
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