CBP Ruling Database

The tariff classification of a women’s upper body garment from Macau or China.

The tariff classification of footwear from TaiwanDear Ms. Zimmerman:In your letter dated September 9, 1999, and received by this office on September 20, 1999, on behalf of Cabela’s Inc., you requested a tariff classification ruling.The submitted sample is a predominately nylon textile upper chest high fishermen’s wader, identified by you as "Wader #2". The chest wader has permanently attached 11-inch high PVC plastic boots with cemented-on, non-woven textile outer soles and heels, and elasticized textile suspenders. The applicable subheading for this chest wader will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the upper, by weight, consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not includ

The classification of a women’s knitted top from Korea.

The tariff classification of footwear from ChinaDear Ms. Kwok:In your letter dated September 14, 1999 you requested a tariff classification ruling.The submitted sample is a beachcomber type, open-toe, open heel sandal, with a Y-configured textile strap upper that has a plastic tube encased textile toe thong . The sandal also has a 1½-inch high wedge shaped EVA plastic multi-layered bottom.The applicable subheading for this sandal, no style # indicated, will be 6404.19.35, 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 rubber and/or plastics; which is not "athletic footwear"; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. This ruling is

The tariff classification of removable shoe insoles and heel cushions from Germany.Dear Mr. Siefert:In your letter received September 14, 1999 you requested a tariff classification ruling.The submitted three samples, which, as you state, are items being offered in your sales catalog of orthopedic products and described therein as a "Silicone Full Foot Cushion", a "Silicone ¾ Foot Cushion" and a "Silicone Heel Cushion", are classifiable as removable shoe insoles, heel cushions and similar articles in Chapter 64 of the Harmonized Tariff Schedule of the United States. The sales catalog pages and the "Current Insurance Billing Code" listing pages that you have provided, describe these items as miscellaneous shoe additions, specifically as rubber insoles and a plastic heel stabilizer, which are produced in general sizes small, medium, large and extra large, and which are also shown to correspond to a variety of standard shoe sizes for both men and women. The applicable subheading for the

The tariff classification of a handbag from China.

The tariff classification of a handbag with a coin purse from China.

The tariff classification of a handbags from China.

The tariff classification of a handbags from China.

The tariff classification of footwear from China

The tariff classification of footwear from China

The tariff classification of a tank styled top from Bangladesh

The tariff classification of footwear from China

The tariff classification of footwear from China

The tariff classification of footwear outer soles from Brazil

The tariff classification of a turn sheet from Sweden.Dear Mr. Langenskiold:In your letter dated August 15, 1999, received by this office on September 3, 1999, you requested a tariff classification ruling.The submitted sample, identified as "ELIGLIDE", is a turn sheet used to give hospital patients increased mobility in bed. The sheet is made from a 50 percent polyester and 50 percent cotton woven fabric. Two edges are hemmed and the other two are selvedge. Sewn to the middle section of the sheet is a 100 percent polyester woven satin fabric. The instant sheet measures approximately 40 x 84 inches. It is placed across the bed with the sliding surface turned upwards over the bottom sheet. The patient alone or with the aid of a nurse may easily change position due to the reduced friction between the sliding surface and the patient’s clothing. If the patient is to be turned with the aid of a draw-sheet, this is placed on top of the "ELIGLIDE". The applicable subheading for the turn

The tariff classification of tights from Taiwan.

The tariff classification of a girl’s woven poncho from China

The tariff classification of women’s woven sleepwear from India

The tariff classification of women’s woven sleepwear from India

The tariff classification of women’s woven sleepwear from India

The tariff classification of a woman’s blouse from ChinaDear Mr. Cox:In your letter dated August 26, 1999, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover.The submitted sample, style 03374, is a woman’s blouse constructed from 100 percent rayon woven fabric. The pullover blouse features a round neckline and batwing-type sleeves. The sleeves are cut on the diagonal; part of the sleeve extends to the wrist while the other side tapers upward toward the elbow. The bottom edges of the front and rear panels extend downward from the waist and taper to form points. The applicable subheading for style 03374 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The duty rate will be 27.8 percent ad valorem.Style 03374 falls within textile category designation 641. Based upon

The tariff classification of women’s woven sleepwear from India

The tariff classification of women’s woven sleepwear from India

The tariff classification of women’s woven sleepwear from India