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The tariff classification of footwear from Brazil.
Issued March 13, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H89298 (March 13, 2002)
Tariff classification
HTS codes: 6404.19.80
Headings: 6404
Product description
The submitted half pair sample, identified by you as style “Capezio Techno Jass Oxford, Style TJ10/TJ10A,” is a woman’s below the ankle height, closed-toe and closed-heel “dance shoe.” The shoe has a stretch textile fabric upper, which based on your external surface measurements, has been found to be 57.68% textile and 42.32 leather. The shoe has a four-eyelet lace closure, a leather insole, a ¼-inch high rubber/plastic heel and a cemented on rubber/plastic outer sole.
CBP rationale
The applicable subheading for this shoe will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which is not a slip-on; and which is valued over $6.
Full text
NY H89298 March 13, 2002 CLA-2-64: RR: NC: TA: 347 H89298 CATEGORY: Classification TARIFF NO.: 6404.19.80 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of footwear from Brazil. Dear Mr.Hartill: In your letter dated March 06, 2002, on behalf of your client Ballet Makers, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified by you as style “Capezio Techno Jass Oxford, Style TJ10/TJ10A,” is a woman’s below the ankle height, closed-toe and closed-heel “dance shoe.” The shoe has a stretch textile fabric upper, which based on your external surface measurements, has been found to be 57.68% textile and 42.32 leather. The shoe has a four-eyelet lace closure, a leather insole, a ¼-inch high rubber/plastic heel and a cemented on rubber/plastic outer sole. You state in your letter that this “dance shoe” will be valued at over $7.00 per pair. The applicable subheading for this shoe will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which is not a slip-on; and which is valued over $6.50 but not over $12/ per pair. The rate of duty will be $0.90 cents/pair plus 20% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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