G83348 G8 Ruling Active

The tariff classification of textile footwear from China.

Issued November 6, 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 textile shoe, style #101 and style #409.

CBP rationale

The applicable subheading for styles #101 and #409 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 materials, footwear with open toes or open heels, which is 10% or more by weight of rubber or plastics.

Full text

NY G83348 November 6, 2000 CLA-2-64:RR:NC:TP:347 G83348 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Leslie Araki SST International, Inc. 10415 S. La Cienega Blvd. P.O. Box 45055 Los Angeles, CA 90045 RE: The tariff classification of textile footwear from China. Dear Ms. Araki: In your letter dated October 12, 2000, written on behalf of your client, Rimann & Associates, you requested a tariff classification ruling. You have submitted a sample of a textile shoe, style #101 and style #409. You state that the shoe has an upper made of terry cloth, and an EVA (ethylene vinyl acetate) outer sole. You state that the weight of style #101 is as follows: EVA – 47 grams, terry – 30 grams, card paper – 24 grams, foam – 11grams. You state that the weight of style #409 is as follows: EVA – 36 grams, terry – 28 grams, card paper – 24 grams, foam – 7 grams. The applicable subheading for styles #101 and #409 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 materials, footwear with open toes or open heels, 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

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