The tariff classification of athletic shoes from China
Issued October 10, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.91.90, 6403.99.60, 6403.91.60, 6403.99.90
Headings: 6403
Product description
You have submitted three samples of athletic shoes, style Isis, which
CBP rationale
The applicable subheading for the "Rawlings Isis low, man's" and the "Rawlings Isis low, youth's" up to and including American size 8, will be 6403.99.90, HTSUS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2. the applicable subheading will be 6403.99.60, HTSUS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The applicable subheading for the "Rawlings Isis mid, man's" up to and including American size 8, will be 6403.91.90, HTSUS, which provides for ar footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. the applicable subheading will be 6403.91.60, HTSUS, which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for men, youths and boys.
Full text
NY A87620 Oct. 10, 1996 CLA-2-64:RR:NC:TP:347 A87620 CATEGORY: Classification TARIFF NO.: 6403.99.90, 6403.99.60, 6403.91.90, 6403.91.60 Mr. Roger J. Crain Customs Science Services, Inc. 3506 Frederick Place Kensington, MD 20895 RE: The tariff classification of athletic shoes from China Dear Mr. Crain: In your letter dated September 11, 1996, on behalf of Leif J. Ostberg, Inc., you requested a tariff classification ruling. You have submitted three samples of athletic shoes, style Isis, which you state will only be manufactured and imported in men's, youths and boys sizes. The "Rawlings Isis low, man's" is a man's low-cut athletic shoe. The "Rawlings Isis low, youth's" is a youth's low cut athletic shoe, and the "Rawlings Isis mid, man's" is a man's mid-ankle athletic shoe. All three versions feature uppers of leather, rubber/plastic, and textile, including a lace tie closure and a rubber/plastic sole with a foxing-like band. You state that based on your examination and on statements by both the importer and factory, the shoes are comprised of an ESAU of: Leather 55% Rubber/plastic 35% Textile 10% The applicable subheading for the "Rawlings Isis low, man's" and the "Rawlings Isis low, youth's" up to and including American size 8, will be 6403.99.90, HTSUS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50/pair. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTSUS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. The applicable subheading for the "Rawlings Isis mid, man's" up to and including American size 8, will be 6403.91.90, HTSUS, which provides for ar footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.91.60, HTSUS, which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sneaker would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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