The tariff classification of footwear from China

NY H81803 June 28, 2001 CLA-2-64:RR:NC:TA:347 H81803 CATEGORY: Classification TARIFF NO.: 6404.20.4060 Mr. Daniel Forte Fritz Companies, Inc. Hood Business Park 500 Rutherford Ave. Charlestown, MA 02129 RE: The tariff classification of footwear from China Dear Mr. Forte: In your letter dated June 5, 2001, on behalf of Dyeables Inc., you requested a tariff classification ruling. The submitted sample, no style number indicated, is a woman’s high heel slip-on shoe with a textile upper of white satin fabric, that you state is capable of being dyed different colors to match a woman’s attire. The shoe also has a composition leather outer sole. You have provided component material weight percentage breakdown figures that were determined by an independent testing lab, stating that the total weight of all the textile, rubber and plastic components in this shoe is equal to 49.04% of the weight of the shoe and also that the weight of all rubber and plastic components is equal to 25.37%. Classification of this item is based on the accuracy of these submitted component weight breakdown figures. They are subject to verification by Customs at the time of actual importation. You also state that this shoe is valued at over $2.50 per pair. The applicable subheading for the women’s shoe described above will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division