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The tariff classification of footwear from China
Issued January 4, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L81298 (January 4, 2005)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The sample is a women’s platform thong sandal with an outer sole of rubber/plastics and an upper of textile material. The upper is decorated with two rows of plastic sequins.
CBP rationale
The applicable subheading for the shoe will be 6404.19.35 Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other footwear with open toes or open heels.
Full text
NY L81298 January 4, 2005 CLA-2-64:RR:NC:247: L81298 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Jon Nelson Nordstrom, Inc. 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from China Dear Mr. Nelson: In your letter dated December 13, 2004, you requested a tariff classification ruling for a shoe identified as style DANIELLE-FAB. The sample is a women’s platform thong sandal with an outer sole of rubber/plastics and an upper of textile material. The upper is decorated with two rows of plastic sequins. The applicable subheading for the shoe will be 6404.19.35 Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other footwear with open toes or open heels. The general 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 National Import Specialist, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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