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G83635 G8 Ruling Active

The tariff classification of a textile shoe from China.

Issued November 22, 2000 by U.S. Customs and Border Protection.

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G8 G83635 (November 22, 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 style #0213121 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 G83635 November 22, 2000 CLA-2-64:RR:NC:TP:347 G83635 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a textile shoe from China. Dear Ms. Balice: In your letter dated October 2, 2000 you requested a tariff classification ruling. You have submitted a sample of what you state is a slipper, style #0213121, with an upper made of faux fur man-made fabric, and an outer sole made of man-made fabric with plastic skid dots. The sole is made of textile material covered with an evenly spaced pattern of protruding rubber/plastic dots. Visual examination indicates that the external surface area of the outer sole is predominated by the textile material. Therefore, the constituent material of the outer sole for this shoe is considered to be textile. The applicable subheading for style #0213121 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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