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H84164 H8 Ruling Active

The tariff classification of footwear from China

Issued August 10, 2001 by U.S. Customs and Border Protection.

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H8 H84164 (August 10, 2001)

Tariff classification

HTS codes: 6403.99.90

Headings: 6403

Product description

The submitted half pair sample, identified as Style/Item #S02-09-105, is a woman’s open-toe, open –heel slip-on shoe with a soft suede leather upper, a jute midsole and a flat rubber/plastic outer sole. You have informed this office by telephone that this shoe will be priced at over $2.50 per pair.

CBP rationale

The applicable subheading for the shoe identified as Style/Item #S02-09-105 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued over $2.

Full text

NY H84164 August 10, 2001 CLA-2-64:RR:NC:TA:347 H84164 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Bill Sullivan Exel Global Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of footwear from China Dear Mr. Sullivan: In your letter dated July 26, 2001, on behalf of Newport News Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style/Item #S02-09-105, is a woman’s open-toe, open –heel slip-on shoe with a soft suede leather upper, a jute midsole and a flat rubber/plastic outer sole. You have informed this office by telephone that this shoe will be priced at over $2.50 per pair. The applicable subheading for the shoe identified as Style/Item #S02-09-105 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued over $2.50 per pair; and which is for women, or is commonly worn by both sexes. The rate of duty will be 10% ad valorem. We are returning the sample as you requested. 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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