L81254 L8 Ruling Active

The tariff classification of footwear from Brazil

Issued December 22, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.20.60

Headings: 6404

Product description

The sample, which you identify as style BR33 is a woman’s high heel fashion shoe with an outer sole of leather and an upper of textile material.

CBP rationale

The applicable subheading for the shoe will be 6404.20.60 Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of leather and uppers of textile material, other.

Full text

NY L81254 December 22, 2004 CLA-2-64:RR:NC:247: L81254 CATEGORY: Classification TARIFF NO.: 6404.20.60 Mr. Charles G. Hartill Charles G. Hartill, LCHB 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of footwear from Brazil Dear Mr. Hartill: In your letter dated December 03, 2004, you requested a tariff classification ruling on behalf of Ballet Makers, Inc. The sample, which you identify as style BR33 is a woman’s high heel fashion shoe with an outer sole of leather and an upper of textile material. The applicable subheading for the shoe will be 6404.20.60 Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of leather and uppers of textile material, other. The general rate of duty will be 37.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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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