10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a pair of children's athleticshoes in a plastic lunchbox, from Hong Kong.
Issued January 30, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 859695 (January 30, 1991)
Tariff classification
HTS codes: 4202.99.00, 6402.91.40
Product description
The tariff classification of a pair of children's athleticshoes in a plastic lunchbox, from Hong Kong.
CBP rationale
The applicable subheading for the child's shoe will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The applicable subheading for the plastic lunchbox will be 4202.99.00, HTS, which provides for trunks, suitcases, vanity cases.
Full text
NY 859695 Jan. 30, 1991 CLA-2-64:S:N:N3D:347-T 859695 CATEGORY: Classification TARIFF NO.: 6402.91.40 ; 4202.99.00 Mr. Joseph F. Straus BBC International Ltd. 19 West 34 St. New York, N.Y. 10001 RE: The tariff classification of a pair of children's athletic shoes in a plastic lunchbox, from Hong Kong. Dear Mr. Straus: In your letter dated January 17, 1991, you requested a tariff classification ruling. The submitted sample consists of a 1/2 pair of children's high-top athletic style shoes, enclosed in a molded plastic lunchbox with a top carry handle and a snap closure. The shoe has a functionally stitched plastic upper, with all plastic overlays and reinforcements, and a six eyelet lace closure. It also has a two color molded rubber/plastic bottom, which overlaps approximately 24 percent of the upper's periphery by over 1/4 inch, but only in the area limited to the front of the shoe around the toes. The plastic lunchbox, which you state will not contain a thermos, is not considered to be the usual packaging for footwear and will be separately classified. The applicable subheading for the child's shoe will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 6 percent ad valorem. The applicable subheading for the plastic lunchbox will be 4202.99.00, HTS, which provides for trunks, suitcases, vanity cases... and similar containers; other; other. The rate of duty will be 20 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
More rulings on the same tariff codes
Protest and Application for Further Review No 4601-13-101619; Classification of winter boots for children
Protest and Application for Further Review No 4601-2013-101620; Classification of winter boots for children
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China.
The tariff classification of footwear from China
The tariff classification of footwear from China
Follow 859695
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.