Base
A882601996-11-01New YorkClassification

The tariff classification of a shoe from Brazil.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-26 · Updates monthly

Summary

The tariff classification of a shoe from Brazil.

Ruling Text

PD A88260 November 1, 1996 CLA-2-64:K:TC:C9:D23 A88260 CATEGORY: Classification TARIFF NO.: 6405.10.0060 Mr. Charles G. Hartill Charles G. Hartill, LCHB 145-30 157th Street Jamaica, NY 14434 RE: The tariff classification of a shoe from Brazil. Dear Mr. Hartill: In your letter dated October 4, 1996 your company requested a tariff classification ruling on behalf of your client Ballet Makers, Inc. You included a sample, designated style number CG09, and described it as a woman's dance shoe with a leather upper and a sole of leather with metal and rubber covering the portions that contact the ground. We note that the large steel plate that is the front tap comprises the predominant component of the sole in contact with the ground. The shoe will be imported from Brazil. The applicable subheading for the shoe will be 6405.10.0060, Harmonized Tariff Schedule of the United States, which provides for other footwear; with uppers of leather or composition leather; for women. The duty rate will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, Thomas Mattina Area Director JFK Airport