I86618 I8 Ruling Active

Classification of footwear.

Issued October 29, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.20.60

Headings: 6404

Product description

Classification of footwear.

CBP rationale

The applicable subheading for the textile upper shoe will be 6404.20.60, Harmonized Tariff Schedule of the United States, HTS, which provides for footwear, in which the upper’s external surface is predominately textile ; in which the outer sole is leather; which is over 50% by weight of textile and rubber or plastics with at least 10 percent by weight being rubber or plastics.

Full text

PD I86618 October 29, 2002 CLA-2-64:D11:PDI86618 CATEGORY: Classification TARIFF NO.: 6404.20.60 Mr. Charles G. Hartill Capital Transportation 147-217 175th Street Jamaica, New York 11434 Re: Classification of footwear. Dear Mr. Hartill: In your letter, dated October 8, 2002, you requested tariff classifications on behalf of your client, Ballet Makers, Inc., of Totowa, New Jersey, on footwear to be produced in Brazil. The submitted samples, style numbers 2021, 2021A, 2026 and 2026A, are dance shoes with a cotton upper. The outer soles are made from textile with leather patches. The leather is the material in contact with the ground. The footwear is considered to have outer soles of leather. You submitted a laboratory analysis indicating the percentage of components, by weight, to be 66.29 percent textile and 14.10 percent plastic. The applicable subheading for the textile upper shoe will be 6404.20.60, Harmonized Tariff Schedule of the United States, HTS, which provides for footwear, in which the upper’s external surface is predominately textile ; in which the outer sole is leather; which is over 50% by weight of textile and rubber or plastics with at least 10 percent by weight being rubber or plastics. The rate of duty will be 37.5 percent 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 Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 646-733-3042. Sincerely, Nora E. Ehrlich Port Director, Boston

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