CBP Ruling A83662 — The tariff classification of a child's shoe from China.

Tariff classification

Headings: 6402

Product description

Goldberg & Co., Inc. You included a sample designated style AV013CSJ-A and described it as a child's athletic shoe. The shoe has an outer sole and upper of rubber/plastics. The shoe will be imported from China. We note that the enclosed sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe would not be considered legally marked under the provisions of 19 C.F.R. 134.11. The shoe is being returned as requested.

CBP rationale

The applicable subheading for the shoe will be 6402.99.1815, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other; other; tennis shoes, basketball shoes, gym shoes, training shoes and the like.

Full text

PD A83662 May 29, 1996 CLA-2-64:K:TC:C9:D23 A83662 CATEGORY: Classification TARIFF NO.: 6402.99.1815 Mr. Irwin Seltzer H.Z. Bernstein Co., Inc. 2975 Kennedy Boulevard Jersey City, NJ 07306 RE: The tariff classification of a child's shoe from China. Dear Mr. Seltzer: In your letter dated May 13, 1996 you requested a tariff classification ruling on behalf of your client, S. Goldberg & Co., Inc. You included a sample designated style AV013CSJ-A and described it as a child's athletic shoe. The shoe has an outer sole and upper of rubber/plastics. The shoe will be imported from China. We note that the enclosed sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe would not be considered legally marked under the provisions of 19 C.F.R. 134.11. The shoe is being returned as requested. The applicable subheading for the shoe will be 6402.99.1815, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other; other; tennis shoes, basketball shoes, gym shoes, training shoes and the like. The duty rate will be 6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. Z 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, Thomas Mattina Area Director JFK Airport Enclosure

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