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887681 88 Ruling Active

The tariff classification of footwear from Taiwan andIndonesia.

Issued July 15, 1993 by U.S. Customs and Border Protection.

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88 887681 (July 15, 1993)

Tariff classification

HTS codes: 6402.99.15

Headings: 6402

Product description

The items you have submitted are children's athletic shoes with PVC uppers and rubber/plastic soles. Style 17769N has a "Mickey Mouse" design and style I17786N has a "Minnie Mouse" design. Both styles have double hook and loop closures.

CBP rationale

The applicable subheading for both shoes will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics.

Full text

NY 887681 July 15, 1993 CLA-2-64:S:N:N8:347-JG 887681 CATEGORY: Classification TARIFF NO.: 6402.99.15 Mr. Manny Seligmann Tower Group International, Inc. 4111-A Rose Lake Drive P.O. Box 19169 Charlotte, North Carolina 28219 RE: The tariff classification of footwear from Taiwan and Indonesia. Dear Mr. Seligmann: In your letter dated June 23, 1993, on behalf of Family Dollar Stores, you requested a tariff classification ruling. The items you have submitted are children's athletic shoes with PVC uppers and rubber/plastic soles. Style 17769N has a "Mickey Mouse" design and style I17786N has a "Minnie Mouse" design. Both styles have double hook and loop closures. The applicable subheading for both shoes will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics. The rate of duty will be 6 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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