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G81219 G8 Ruling Active

The tariff classification of a textile shoe from China.

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

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G8 G81219 (September 18, 2000)

Tariff classification

HTS codes: 6405.20.90

Headings: 6405

Product description

The tariff classification of a textile shoe from China.

CBP rationale

The applicable subheading for the shoe will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper.

Full text

NY G81219 September 18, 2000 CLA-2-64:RR:NC:TP:347 G81219 CATEGORY: Classification TARIFF NO.: 6405.20.90 Vision Mr. Dom Malandrucco 601 Murray Road East Hanover, N.J. 07936 RE: The tariff classification of a textile shoe from China. Dear Mr. Malandrucco: In your letter dated August 3, 2000, you requested a tariff classification ruling. You have submitted a sample of what you state is a ladies slipper, #205-4900, with a textile upper. The material of the outer sole with the greatest external surface area in contact with the ground is also textile. The applicable subheading for the shoe will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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

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