The tariff classification of a man's jogging shoe fromChina.
Issued May 5, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.15
Headings: 6402
Product description
The tariff classification of a man's jogging shoe fromChina.
CBP rationale
The applicable subheading for the jogging shoe, style number 98-4-130, will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which is other than waterproof.
Full text
NY 851430 May 05 1990 CLA-2-64:S:N:N3-D:347-T 851430 CATEGORY: Classification TARIFF NO.: 6402.99.15 Ms. Mona Webster Target Stores P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a man's jogging shoe from China. Dear Ms. Webster: In your letter dated April 8, 1990, you requested a tariff classification ruling. The submitted sample is a pair of men's ankle high jogging shoes, your style number 98-4-130. The shoe has a functionally stitched plastic upper embossed to simulate a woven textile surface, with plastic imitation suede reinforcements and overlays around the toes, at the back of the heel and over the eyelet stays. It also has a seven eyelet front lace closure, a padded ankle collar with a partial textile tab at the back, a vinyl heel guard, a vinyl outside vamp overlay and decorative plastic suede side stripes. The bottom consists of a two color EVA wedge midsole and a cemented-on cleated rubber outsole, which overlaps the upper at the toe. The applicable subheading for the jogging shoe, style number 98-4-130, will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which is other than waterproof. The rate of duty will be 6 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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