F88020 F8 Ruling Active

The tariff classification of a pair of women’s textile shoes from Spain.

Issued June 16, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.35

Headings: 6404

Product description

You have submitted a sample of a pair of women’s shoes, style name “Sarah,” with an upper made of textile material and a rubber/plastic outer sole. The shoe is of the slip-on type, with closed toes and closed heels.

CBP rationale

The applicable subheading for style “Sarah” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, footwear which is 10% or more by weight of rubber or plastics.

Full text

NY F88020 June 16, 2000 CLA-2-64:RR:NC:TP:347 F88020 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Ann Vietello Etienne Aigner 47 Brunswick Avenue Edison, NJ 08818-3111 RE: The tariff classification of a pair of women’s textile shoes from Spain. Dear Ms. Vietello: In your letter dated June 7, 2000, you requested a tariff classification ruling. You have submitted a sample of a pair of women’s shoes, style name “Sarah,” with an upper made of textile material and a rubber/plastic outer sole. The shoe is of the slip-on type, with closed toes and closed heels. The applicable subheading for style “Sarah” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, footwear which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →