The tariff classification of footwear from China
Issued September 14, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.90.90
Headings: 6405
Product description
The sample, which you identify as style S06-09-184 is a ladies open toe/heel high heel fashion shoe. The shoe has a platform and heel of wood and an outer sole of rubber/plastics. The upper is composed of leather, plastics, metal and cow leather with the hair on. The component material of the upper having the greatest external surface area is cow hair leather.
CBP rationale
The applicable subheading for the slipper will be 6405.90.90 Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear, other.
Full text
NY L87518 September 14, 2005 CLA-2-64:RR:NC:247: L87518 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Maria E. Julia Newport News Holdings Corporation 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of footwear from China Dear Ms. Julia: In your letter dated September 1, 2005, you requested a tariff classification ruling for a Ladies sandal. The sample, which you identify as style S06-09-184 is a ladies open toe/heel high heel fashion shoe. The shoe has a platform and heel of wood and an outer sole of rubber/plastics. The upper is composed of leather, plastics, metal and cow leather with the hair on. The component material of the upper having the greatest external surface area is cow hair leather. The applicable subheading for the slipper will be 6405.90.90 Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear, other. The general rate of duty will be 12.5 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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