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The tariff classification of footwear from China.
Issued August 26, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 889317 (August 26, 1993)
Tariff classification
HTS codes: 6402.91.40
Headings: 6402
Product description
Style 77099 is a woman's over-the-ankle shoe with a plastic upper and a unit molded rubber/plastic lug sole. It has a mock welt and lace closure.
CBP rationale
The applicable subheading for this shoe will be 6402.91.40, 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 uppers of which over 90 percent of the external surface area is rubber or plastics.
Full text
NY 889317 August 26, 1993 CLA-2-64:S:N:N8:347 889317 CATEGORY: Classification TARIFF NO.: 6402.91.40 Ms. Sherry L. Singer Singer & Singh 469 Seventh Avenue, Suite 1300 New York, NY 10018 RE: The tariff classification of footwear from China. Dear Ms. Singer: In your letter dated August 11, 1993, on behalf of J.P. Original Corp., you requested a tariff classification ruling. Style 77099 is a woman's over-the-ankle shoe with a plastic upper and a unit molded rubber/plastic lug sole. It has a mock welt and lace closure. The applicable subheading for this shoe will be 6402.91.40, 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 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
Protest and Application for Further Review No 4601-13-101619; Classification of winter boots for children
Protest and Application for Further Review No 4601-2013-101620; Classification of winter boots for children
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China.
The tariff classification of footwear from China
The tariff classification of footwear from China
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