Classification of footwear.
Issued August 4, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.30
Headings: 6405
Product description
Classification of footwear.
CBP rationale
The applicable subheading for the sample will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately a textile material; in which the upper's external surface is a vegetable fiber; and which has a line of demarcation between the sole and the upper.
Full text
PD G80108 August 4, 2000 CLA-2-64-:D11:G80108 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. James C. England Managing Director Blue Ridge Home Fashions 88 Deer Drive Lexington, Virginia 24450 Re: Classification of footwear. Dear Mr. England: In your letter dated July 21, 2000, you requested a tariff classification for a slipper to be produced in China. The sample, style number not indicated, is a slipper with an upper and outer sole of cotton. The outer sole is separately attached to the upper. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the footwear 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 United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit”. The applicable subheading for the sample will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately a textile material; in which the upper's external surface is a vegetable fiber; and which has a line of demarcation between the sole and the upper. The rate of duty will be 7.5% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Patrick F. O’Malley Acting Port Director Boston, Massachusetts
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