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G80585 G8 Ruling Active

The tariff classification of footwear from China

Issued August 18, 2000 by U.S. Customs and Border Protection.

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G8 G80585 (August 18, 2000)

Tariff classification

HTS codes: 6403.59.90

Headings: 6403

Product description

The two submitted half pair samples are a woman’s leather ballet-type slipper and a woman’s textile upper, hard toed ballet dance slipper with a leather outer sole. The first shoe, which you identify as Style #IS-03, is a woman’s below the ankle height slipper-type shoe with an all leather upper. The shoe has an elasticized topline cinch lace tie and an outer sole consisting of leather with two additional oblong shaped suede leather patches that have also been sewn under the forefoot and the heel.

CBP rationale

The applicable subheading for this ballet-type slipper, identified as Style #IS-03, will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for other persons.

Full text

NY G80585 August 18, 2000 CLA-2-64:RR:NC:TA:347 G80585 CATEGORY: Classification TARIFF NO.: 6403.59.90 Ms. Summy Hsu Continental Agency 535 Brea Canyon Road Walnut, CA 91789 RE: The tariff classification of footwear from China Dear Ms. Hsu: In your letter dated August 7, 2000, on behalf of Hypard Trading Corp., you requested a tariff classification ruling. The two submitted half pair samples are a woman’s leather ballet-type slipper and a woman’s textile upper, hard toed ballet dance slipper with a leather outer sole. The first shoe, which you identify as Style #IS-03, is a woman’s below the ankle height slipper-type shoe with an all leather upper. The shoe has an elasticized topline cinch lace tie and an outer sole consisting of leather with two additional oblong shaped suede leather patches that have also been sewn under the forefoot and the heel. The applicable subheading for this ballet-type slipper, identified as Style #IS-03, will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for other persons. The duty rate will be 10% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the hard toe ballet dance slipper, identified as Style #EA 20-9, which has a textile upper and a leather sole. Your request for a classification ruling should include a component material by weight percentage breakdown of all the component material parts that make up this shoe. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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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