The tariff classification of a girl's athletic style shoefrom China.
Issued August 15, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.91.70
Headings: 6402
Product description
The tariff classification of a girl's athletic style shoefrom China.
Full text
NY 865207 August 15, 1991 CLA-2-64:S:N:N3D:347-T 865207 CATEGORY: Classification TARIFF NO.: 6402.91.70 Mr. Joseph F. Straus BBC International Ltd. 19 West 34 St. New York, NY 10001 RE: The tariff classification of a girl's athletic style 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 : July 17, 1991 DESCRIPTION OF MERCHANDISE : A girl's hi-top athletic shoe, style #071791, with a functionally stitched plastic upper, a padded ankle collar, an eight eyelet lace closure and a cemented-on, unit molded rubber/plastic bottom. The shoe upper also has two areas that are decorated with a floral pattern of textile embroidery, which you state accounts for 10 percent of the upper's external surface. You indicate in your letter that the shoe will be valued under $6.50 per pair and, we assume, over $3.50 per pair. HTS PROVISION : Footwear, with outer soles and uppers of rubber and plastics; which is other than "sports" footwear; in which the top of the upper covers the wearer's ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is 90 % or less rubber and/or plastics after every accessory and reinforcement is included as part of it; and which is valued over $3.00 but nor over $6.50 per pair. HTS SUBHEADING : 6402.91.70 RATE OF DUTY : $0.90 per pair plus 37.5 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
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