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The tariff classification of footwear from Korea.
Issued March 10, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard87 871614 (March 10, 1992)
Tariff classification
HTS codes: 6402.91.70
Headings: 6402
Product description
The tariff classification of footwear from Korea.
CBP rationale
The applicable subheading for this shoe will be 6402.91.70, assuming the value is over $3.00 but not over $6.50 a pair, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, covering the ankle, having a foxing or a foxing like band applied or molded at the sole and overlapping the upper, valued over $3.
Full text
NY 871614 March 10, 1992 CLA-2-64:S:N:N3D:JG 347 871614 CATEGORY: Classification TARIFF NO.: 6402.91.70 Mr. Joseph Straus BBC International Ltd. 19 West 34th Street New York, N.Y. 10001 RE: The tariff classification of footwear from Korea. Dear Mr. Straus: In your letter dated February 20, 1992, you requested a tariff classification ruling. Style 022092 is a boy's high-top athletic shoe with a plastic upper and a rubber and/or plastic sole. The shoe features a unit-molded sole that has a motion activated transformer that flashes red. The applicable subheading for this shoe will be 6402.91.70, assuming the value is over $3.00 but not over $6.50 a pair, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, covering the ankle, having a foxing or a foxing like band applied or molded at the sole and overlapping the upper, valued over $3.00 but not over $6.50 a pair. The rate of duty will be 90 cents a 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
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