10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

860754 86 Ruling Active

The tariff classification of a girl's casual shoe fromChina.

Issued March 4, 1991 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

86 860754 (March 4, 1991)

Tariff classification

HTS codes: 6403.99.90

Headings: 6403

Product description

A girl's casual shoe, your style #022391, which has a suede leather upper and a vulcanized-on rubber outer sole with a foxing tape. HTS PROVISION : Certain footwear in Chapter 64. HTS SUBHEADING : 6403.99.90 RATE OF DUTY : 10 percent ad valorem 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

Full text

NY 860754 March 04, 1991 CLA-2-64:S:N:N3D:347-Y 860754 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Joseph F. Straus BBC International Ltd. 19 West 34 St. New York, N.Y. 10001 RE: The tariff classification of a girl's casual shoe from China. Dear Mr. Straus: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : February 22, 1991 DESCRIPTION OF MERCHANDISE : A girl's casual shoe, your style #022391, which has a suede leather upper and a vulcanized-on rubber outer sole with a foxing tape. HTS PROVISION : Certain footwear in Chapter 64. HTS SUBHEADING : 6403.99.90 RATE OF DUTY : 10 percent ad valorem 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 860754

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.