The tariff classification of footwear.
Issued January 2, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.20.40
Headings: 6404
Product description
All five styles have outer soles of leather and uppers of textile material.
CBP rationale
The applicable subheading for all five styles will be 6404.20.40 Harmonized Tariff Schedule of the United States (HTS) which provides for footwear with outer soles of leather or composition leather and uppers of textile materials, not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics, valued over $2.
Full text
NY I89354 January 2, 2003 CLA-2-64:RR:NC:TA:347 I89354 CATEGORY: Classification TARIFF NO. 6404.20.40 Ms. Patricia Green Patricia Green USA 100 Walnut St. Dock #18 Champlain, NY 12919 RE: The tariff classification of footwear. Dear Ms. Green: In your letter dated December 7, 2002 you requested a classification ruling for five styles of ladies footwear. All five styles have outer soles of leather and uppers of textile material. You state that the combination of rubber/plastics and textile do not exceed 50 percent of the weight of the shoes. For purposes of this ruling we will assume this information is factual. The shoes are described as follows: Style “Malaga” #77158 is an open heel, high heel shoe with an upper described as polyester satin. The shoe is made in Italy. Style “#13” #19460 is an open heel shoe with an upper described only as “textile.” The shoe is made in Italy. Style “#36/03” #16300 is a slip-on flat shoe with an upper described as cotton. The shoe is made in Italy. Style “Casablanca” #30000 is an open heel shoe with an upper described as silk. The shoe is made in India. Style “#703’ #23999 is an open toe and heel shoe. The upper is described as “fabric.” The footbed is jute. The shoe is made in Italy with some parts from Spain. The applicable subheading for all five styles will be 6404.20.40 Harmonized Tariff Schedule of the United States (HTS) which provides for footwear with outer soles of leather or composition leather and uppers of textile materials, not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics, valued over $2.50/pair. The general rate of duty will be 10 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 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 (646) 733-3042. Sincerely, Robert Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of footwear from Sweden, India, Peru or China.
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of a cashmere slipper travel set from China.
The tariff classification of footwear from China
The tariff classification of footwear from China.
The tariff classification of footwear from Brazil
The tariff classification of footwear from India
The tariff classification of footwear from China
The tariff classification of footwear from Brazil
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →