The tariff classification of two 1/2 pairs of women's shoesfrom Brazil.
Active· CBP ruling HQ 851393· Issued 1990-05-04
Ruling text
NY 851393
May 4, 1990
CLA-2-64:S:N:N3D:346 M 851393
CATEGORY: Classification
TARIFF NO.: 6404.20.40
Mr. David Lorser
Chase, Leavitt & Co.
Ten Dana Street
Portland, Maine 04112
RE: The tariff classification of two 1/2 pairs of women's shoes
from Brazil.
Dear Mr. Lorser:
In your letter dated March 23, l990, on behalf of your
client G.H. Bass & Co., you requested a tariff classification
ruling.
The samples submitted are described as follows:
Style # 5120, Bamboo - A woman's low-heel, lace up, casual shoe.
The shoe has a pieced-together textile/leather upper, with an external
surface area of, you state, 45% leather and 55% textile materials. The
upper consists of a leather tongue, large leather portions at the toe,
heel and eyelet stay areas, with the balance of the shoe's upper being
of textile materials. The shoe also has a foam padded insole, and a
cemented-on leather outer sole, which you state, is 90% leather and 10%
rubber/plastic materials, and consists of a heel which is partially
constructed of rubber/plastic, with the balance being of leather
material.
Style #5211, Lakeside - A woman's low-heel casual shoe. The shoe
is of the slip-on type and has a pieced-together textile/leather upper
with an external surface area of, you state, 35% leather and 65%
textile materials. The upper consists of large leather portions at the
toe, and heel areas, and a leather topline overlay, with the balance of
the upper being of textile materials. The shoe also has a foam padded
insole, and a cemented-on leather outer sole, which you state, is 90%
leather and 10% rubber/plastic, and consists of a heel which is
partially constructed of rubber/plastic, with the balance being of
leather material.
We note that your submitted weight breakdowns imply that the
textile materials present in both these shoe styles account for only 3
percent, of the weight of these shoes. We do not believe that this
figure is very accurate. However, from visual examination, we are
confident that both shoes are not over 50%, by weight, of textile
rubber and plastic materials.
We also note that you have not provided the cost of the subject
samples. We will assume, for the purposes of this ruling, that the
value for each style submitted is over $2.50 per pair.
The applicable subheading for Style #5120 and Style #5211 will be
6404.20.40, Harmonized Tariff Schedule of the United States (HTS),
which provides for footwear, in which the upper's external surface is
predominately textile materials; in which the outer sole's external
surface is predominately leather; in which the shoe, by weight, is not
over 50% as a total of textile, rubber and plastic materials; and
which, we will assume, is valued over $2.50 per pair. The duty rate
will be 10 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of
the Customs Regulations (19 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
Source: rulings.cbp.gov — ruling 851393, retrieved 2026-10-12T05:24:04Z, republished verbatim. This digest is informational; only CBP issues binding rulings.