The tariff classification of leather footwear from India.
Active· CBP ruling HQ 851854· Issued 1990-05-04
Ruling text
NY 851854
May 4, 1990
CLA-2-64:S:N:N3-D:347-T 851854
CATEGORY: Classification
TARIFF NO.: 6403.99.60; 6403.99.90
Mr. Tejinder S. Sachdeva
Esgee Enterprises
4A Beaver Lane
Flanders, New Jersey 07836
RE: The tariff classification of leather footwear from India.
Dear Mr. Sachdeva:
In your letter dated April 18, 1990, you requested a tariff
classification ruling.
You have submitted nine photographs to illustrate the nine
styles of men's and women's shoes you intend to import. From
these nine photographs and from your attached description, we
will presume that the nine shoe styles that are the subjects of
this ruling request all have leather uppers, leather outer soles
and are of cement construc- tion. We will also presume that
their leather uppers and outer soles are not coated or covered
externally with plastic and/or rubber.
The applicable subheading for the five men's shoes,
identified by the photographs as TTI-901 through TTI-905, will be
6403.99.60, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's and
outer sole's external surfaces are predominately leather; which
is other than "sports footwear"; in which the top of the upper is
below the top of the ankle bone; in which the sole is attached to
the upper by a means other than welt stitched construction; and
which is larger than children's American size 11 and worn only by
males. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the four women's shoes,
identified by the photographs as TTI-906 through TTI-909, will be
6403.99.90, HTS, which provides for footwear, in which the
upper's and outer sole's external surfaces are predominately
leather; which is other than "sports footwear"; in which the top
of upper is below the top of the ankle bone; in which the sole
is attached to the upper by a means other than welt stitched
construction; which is valued over $2.50 per pair; and which is
worn by females. The rate of duty 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 851854, retrieved 2026-10-12T05:24:04Z, republished verbatim. This digest is informational; only CBP issues binding rulings.