U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a woman's beaded shoe fromChina. Dear Mr. Rodriguez: In your letter dated January 31, 1991, you requested aclassification ruling. The submitted sample, your style #90548-42A, is a woman'scasual, four eyelet, Bal, lace up shoe. The shoe is of the slip-on type with a textile topline, and an upper that has an externalsurface area which is predominately of a textile fabric entirelycovered with hand-sewn glass beads. It also has a cemented-onrubber/plastic bottom.
NY 860232 FEB 15, 1991 CLA-2-64:S:N:N3D:346 M 860232 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Pedro A. Rodriguez Oriental Trading P.O. Box 2746 Hialeah, Florida 33012 RE: The tariff classification of a woman's beaded shoe from China. Dear Mr. Rodriguez: In your letter dated January 31, 1991, you requested a classification ruling. The submitted sample, your style #90548-42A, is a woman's casual, four eyelet, Bal, lace up shoe. The shoe is of the slip- on type with a textile topline, and an upper that has an external surface area which is predominately of a textile fabric entirely covered with hand-sewn glass beads. It also has a cemented-on rubber/plastic bottom. Although your attached Interim Footwear Form states External Surface Area of the Upper is predominately plastic, our examination reveals that the beads covering most of the upper are actually glass. We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoe submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper 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". The applicable subheading for the submitted sample, style #90548-42A will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, which is not disposal and in which the upper's external surface is predominately other than leather, composition leather, textile materials, or rubber and/or plastics. The duty rate will be 12.5 percent ad valorem. This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport