The tariff classification of leather footwear.
Active· CBP ruling HQ b84132· Issued 1997-05-02
Ruling text
NY B84132
May 2, 1997
CLA-2-64:RR:NC:347 B84132
CATEGORY: Classification
TARIFF NO.: 6403.51.90
Mr. Jonathan J. Markell
Vice President
M.J. Markell Shoe Co., Inc.
504 Saw Mill River Road
P.O. Box 246
Yonkers, NY 10702
RE: The tariff classification of leather footwear.
Dear Mr. Markell:
In your letter dated April 4, 1997, you requested a
classification ruling for leather footwear which you describe as
orthopedic shoes.
You state that the shoe submitted with this ruling request
is a corrective orthopedic shoe for children. It is your
assertion that these highly specialized orthopedic shoes which
you explain, are only sold on doctors prescription, and which are
only for medical use, are classified under subheading
9021.90.8000, Harmonized Tariff Schedule of the United States,
(HTS), which provides for orthopedic appliances.
Based on the Explanatory Notes to Chapter 90, this type of
footwear would meet the requirements of 9021.90.8000 (HTS), only
if it is made to measure. In this regard the submitted footwear
sample is not considered orthopedic footwear for tariff purposes.
The shoe submitted as a representative sample of the
footwear to be imported is a shoe with an outer sole and an upper
of leather. It is held to the foot by a lace. The applicable
subheading will be 6403.51.90, (HTS), which provides for footwear
with outer soles of rubber, plastic, leather or composition
leather and uppers of leather, Other footwear with outer soles of
leather, covering the ankle, for other persons. The rate of duty
will be 10 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division
Source: rulings.cbp.gov — ruling b84132, retrieved 2026-10-12T05:37:42Z, republished verbatim. This digest is informational; only CBP issues binding rulings.