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The tariff classification of footwear from Indonesia.
Issued January 31, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 894241 (January 31, 1994)
Tariff classification
HTS codes: 6402.91.40
Headings: 6402
Product description
Style 19867N-7 is a child's over-the-ankle sneaker with a unit molded rubber/plastic sole and an upper of plastic. It has eyelet lace closure and a hook and loop pull-through at the top. It also has the image of a lion on the side panel and the words "Lion King" embossed on the shoe in three locations. You have provided a separate sole and have stated that the amount of encirclement of the upper by the overlap of that sole is 37 percent.
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 894241 January 31, 1994 CLA-2-64:S:N:N8:347 894241 CATEGORY: Classification TARIFF NO.: 6402.91.40 Jane A. Sheridan Pagoda 1950 Craig Road St. Louis, MO 63146 RE: The tariff classification of footwear from Indonesia. Dear Ms. Sheridan: In your letter dated January 17, 1994, you requested a tariff classification ruling. Style 19867N-7 is a child's over-the-ankle sneaker with a unit molded rubber/plastic sole and an upper of plastic. It has eyelet lace closure and a hook and loop pull-through at the top. It also has the image of a lion on the side panel and the words "Lion King" embossed on the shoe in three locations. You have provided a separate sole and have stated that the amount of encirclement of the upper by the overlap of that sole is 37 percent. 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
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