865176 86 Ruling Active

The tariff classification of an athletic type "deck" shoefrom China.

Issued August 8, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.11.70

Headings: 6404

Product description

The tariff classification of an athletic type "deck" shoefrom China.

CBP rationale

The applicable subheading for the sample will be 6404.11.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the external surfaces of the uppers are of textile materials and the outer soles are of rubber and/or plastics, which is a tennis, basketball, gym or training shoe or the like; which has a foxing-like band, and which, we assume, is valued over $3, but not over $6.

Full text

NY 865176 AUGUST 8,1991 CLA-2-64:S:N:N3:D346 SM 865176 CATEGORY: Classification TARIFF NO.: 6404.11.70 Ms. Rosalyn Alberdi A.J. Arango, Inc POB 3007 Tampa, FL 33601 RE: The tariff classification of an athletic type "deck" shoe from China. Dear Ms. Alberdi: In your letter dated July 12, 1991, on behalf of your client Home Shopping Network, you requested a tariff classification ruling. The sample, style 332/3567, has a lace-up fabric upper of CVO (Circular Vamp Oxford) design. It has a flat rubber sole with zig-zag cuts across it. It is of traditional, vulcanized foxing-tape construction. The applicable subheading for the sample will be 6404.11.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the external surfaces of the uppers are of textile materials and the outer soles are of rubber and/or plastics, which is a tennis, basketball, gym or training shoe or the like; which has a foxing-like band, and which, we assume, is valued over $3, but not over $6.50, per pair. The rate of duty will be 37.5% plus .90 per pair. If valued under $3 per pair, the HTS will be 6404.11.50, dutiable at 48%. 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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