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The tariff classification of footwear from Taiwan andIndonesia.
Issued July 15, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 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
More rulings on the same tariff codes
The tariff classification of footwear from Argentina.
Footwear; Slipper, woman's; Upper, external surface area; DD 891639 revoked
The tariff classification of footwear from China.
Protest 5501-93-100156; Footwear; Slippers, lighted; Composite goods; Essential character; GRI 3(b); HRL 087336
Footwear, athletic, women's; Band, foxing-like; NYRL 880859 revoked
The tariff classification of footwear from China
Protest No. 2704-91-103185; children's athletic shoes; subheading 6402.99.70; foxing-like band; high point rule; T.D. 83-116; T.D. 92-108; HRLs 088501 and 950759
Women's sandals; GRI 1; external surface area of the upper; Note 4(a), Chapter 64; loosely attached appurtenances; 082661; 087430; plausible upper; Note 3, Chapter 64; General Explanatory Note D to Chapter 64
The tariff classification of footwear from China
The tariff classification of footwear from China
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