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The tariff classification of footwear made in China.
Issued November 20, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G84091 (November 20, 2000)
Tariff classification
HTS codes: 6405.90.90
Headings: 6405
Product description
The shoe has an outer sole of rubber or plastics and an upper of what
CBP rationale
The applicable subheading for style TZN19506 will be 6405.90.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear, other.
Full text
NY G84091 November 20, 2000 CLA-2-64:RR:NC:TA:347 G84091 CATEGORY: Classification TARIFF NO. 6405.90.90 Ms. Sharon Sacks BBC International, Ltd. 1515 N. Federal Hwy. Suite 206 Boca Raton, FL 33432 RE: The tariff classification of footwear made in China. Dear Ms. Sacks: In your letter dated November 14, 2000 you requested a classification ruling for a child’s open toe and heel sandal, style TZN19506. The shoe has an outer sole of rubber or plastics and an upper of what you state is natural raffia vegetable fiber. The upper consists of a forefoot two-strap vamp with an elastic textile heel band. The upper also features a decorative textile floral pattern. The applicable subheading for style TZN19506 will be 6405.90.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear, other. The rate of duty will be 12.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, 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 U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division
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