I80133 I8 Ruling Active

The tariff classification of a shoe from China and Italy.

Issued May 2, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.3560

Headings: 6404

Product description

The tariff classification of a shoe from China and Italy.

CBP rationale

The applicable subheading for the shoe will be 6404.19.3560, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastic; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.

Full text

PD I80133 May 2, 2002 CLA-2-64:K:TO:A3:D23 I80133 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Lisa Castillo-Santiago Corporate Office Albatrans, Inc. 149-10 183rd Street Jamaica, NY 11413 RE: The tariff classification of a shoe from China and Italy. Dear Ms. Castillo-Santiago: In your letter dated March 18, 2002, received by the Customs Information Exchange on April 3, your company requested a tariff classification on behalf of your client, Harold’s Stores Inc. You included a sample, no style name or number indicated, and described it as a slip-on type shoe with open toes and heels. The sole is made of rubber and has a foxing band that encircles the entire shoe. The upper consists of a canvas slide type mule. The shoe will be imported from China and Italy. The applicable subheading for the shoe will be 6404.19.3560, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastic; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastic applied or molded at the sole and overlapping the upper; other; other; for women. The duty rate will be 37.5% ad valorem. -2- 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 documentation filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (646) 733-3042. Sincerely, Susan T. Mitchell Area Director JFK Airport

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