865818 86 Ruling Active

The tariff classification of a man's athletic shoe fromChina.

Issued August 28, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.91.70

Headings: 6402

Product description

The tariff classification of a man's athletic shoe fromChina.

Full text

NY 865818 AUGUST 28, 1991 CLA-2-64:S:N:N3D:347-T 865818 CATEGORY: Classification TARIFF NO.: 6402.91.70 Mr. E. Silvera Morini Fashions P.O. Box 230274 Brooklyn, NY 11223 RE: The tariff classification of a man's athletic shoe from China. Dear Mr. Silvera: In your letter recieved on August 6, 1991, you requested a tariff classification ruling. The submitted sample (no style number indicated) is a man's hi-top athletic type shoe with a functionally stitched plastic upper, a lace closure, a padded ankle collar and a cemented-on, two color molded rubber/plastic bottom. The molded bottom overlaps the upper by about 1/2 inch around the front as an extended toe bumper and continues to overlap the upper in a 3/4 inch high ridge for an additional 2 1/2 inches along the out-side front half of the shoe. The combination of the extended toe bumper and the sidewall ridge accounts for more than 40 percent of the upper's lower perimeter. We consider this shoe, both in appearance and function, to have a foxing-like band. The applicable subheading for the shoe described above will be 6402.91.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's and the outer sole's external surfaces are predominately rubber and/or plastics; which is other than "sports" footwear; in which the top of the upper covers most of the wearer's ankle bone; which is not designed to be a protection against water, oil or cold or inclement weather; which has a foxing-like band; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be $0.90 per pair plus 37.5 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →