Customs Ruling NY N285758 - The tariff classification of footwear from Mongolia

search within category:where physical possession required, when goods bailment. BMW NA points statutory language same condition drawback place 1985, when Customs issued C.S.D. 85-52 (Aug. 16, 1985). That provision, 19 U.S.C. § 1313(j)(2), provided goods “possession party claiming drawback.” As explained above, CBP has consistently interpreted language mean owner goods retains dominion control over goods while goods entrusted another, bailee, bailee, FTZ operator has any rights goods beyond bailee.

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NY N285758
May 30, 2017

Type : Classification • HTSUS : 6404.20.6060

CLA-2-64:OT:RR:NC:N3:447

Ms. Leslie Etters
Etters International
211 N. Broadway, Suite 201
Green Bay, WI 54303

RE: The tariff classification of footwear from Mongolia

Dear Ms. Etters:

In your letters dated March 13, 2017, and April 28, 2017, you requested a tariff classification ruling.

The submitted photograph identifies style #17016 as a unisex, closed toe/closed heel, below-the-ankle slipper with a sewn-on outer sole of leather. The external surface area of the upper (ESAU) is wool felt textile. You provided a weight breakdown by percentage of approximately 80 percent felted wool and 20 percent leather. The F.O.B. value is $12 per pair.

The applicable subheading for style # 17016 will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which each shoe, by weight, is over 50 percent of textile materials plus rubber and plastics and over 10 percent by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.

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 above, contact National Import Specialist Stacey Kalkines at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division