The tariff classification of footwear from China.
Issued April 24, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.19.90
Headings: 6402
Product description
You state that the overlap covers at least 60 percent of the perimeter of the shoe. This overlap is a foxing-like band. The shoe is sports footwear with outer soles and uppers of rubber or plastic.
CBP rationale
The applicable subheading for the shoe if valued $6.50 but not over $12/pair will be 6402.19.70, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, sports footwear, other.
Full text
NY 808792 April 24, 1995 CLA-2-64:S:N:N8:347 808792 CATEGORY: Classification TARIFF NO.: 6402.19.90 Mr. Mark Breslow Adidas America 541 N.E. 20th Avenue Suite 207 Portland, OR 97232 RE: The tariff classification of footwear from China. Dear Mr. Breslow: In your letter dated March 28, 1995, you requested a tariff classification ruling for a baseball shoe identified as Volume Rubber. The article is a low baseball shoe with a molded cleated multi-stud sole and an upper of synthetic material which is intended to resemble leather. Along with a sample of the completed shoe you also provided a separate molded outsole to determine if the overlap of the upper by the molded outsole would be a foxing-like band. You state that the overlap covers at least 60 percent of the perimeter of the shoe. This overlap is a foxing-like band. The shoe is sports footwear with outer soles and uppers of rubber or plastic. You state that the value of the shoe is unknown at this time but will be over US $6.50/pair. The applicable subheading for the shoe if valued $6.50 but not over $12/pair will be 6402.19.70, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, sports footwear, other. The general rate of duty will be 87.2 cents/pair plus 19.4 percent ad valorem. If the value of the shoe is over $12/pair the applicable subheading will be 6402.19.90, (HTS). The general rate of duty will be 17.8 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
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