The tariff classification of footwear from China.
Issued February 16, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.20.40
Headings: 6404
Product description
You have submitted a sample identified as Pointe Shoe, Style 318. The sample is a low-cut ballet shoe with an outer sole of leather and an upper of satin textile material. You have provided percentage measurements, by weight, for the shoe’s components of 43.6 percent textile, 29.1 percent paper and 27.3 percent leather.
CBP rationale
The applicable subheading for Pointe Shoe, Style 318 will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of leather and uppers of textile material, other, less than 10 percent by weight of rubber or plastics, valued over $2.
Full text
NY M80747 February 16, 2006 CLA-2-64:RR:NC:247: M80747 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Michelle Clemack Capezio - Ballet Makers Inc. One Campus Road Totowa, NJ 07512 RE: The tariff classification of footwear from China. Dear Ms. Clemack: In your letter received on January 31, 2006, you requested a tariff classification ruling for a ballet shoe. You have submitted a sample identified as Pointe Shoe, Style 318. The sample is a low-cut ballet shoe with an outer sole of leather and an upper of satin textile material. You have provided percentage measurements, by weight, for the shoe’s components of 43.6 percent textile, 29.1 percent paper and 27.3 percent leather. The applicable subheading for Pointe Shoe, Style 318 will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of leather and uppers of textile material, other, less than 10 percent by weight of rubber or plastics, valued over $2.50/pair. The rate of duty will be 10% 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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