A88337 A8 Ruling Active

The tariff classification of a shoe from China

Issued October 30, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.91.60

Headings: 6402

Product description

The shoe has a unit molded plastic outer sole which overlaps the upper and creates a foxing-like band. In addition, the upper features two parallel strips of decorative stitching along the side quarters and backstay. This shoe has a lace tie closure.

CBP rationale

The applicable subheading for the shoe will be 6402.91.60, 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, valued not over $3.

Full text

NY A88337 October 30, 1996 CLA-2-64:RR:NC:TP:347 A88337 CATEGORY: Classification TARIFF NO.: 6402.91.60 Ms. Maria Holloway Val-Mar International Inc. 1900 SE 15th Street Ft. Lauderdale, Fl. 33316 RE: The tariff classification of a shoe from China Dear Ms. Holloway: In your letter dated October 2, 1996, written on behalf of Mentech Enterprises, you requested a tariff classification ruling. You state the sample you have submitted, a hi-top shoe, style #H62B, is a man's shoe made of rubber/plastic. The shoe has a unit molded plastic outer sole which overlaps the upper and creates a foxing-like band. In addition, the upper features two parallel strips of decorative stitching along the side quarters and backstay. This shoe has a lace tie closure. You state that the value of the shoe is $3.00 a pair. The applicable subheading for the shoe will be 6402.91.60, 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, valued not over $3.00 a pair. The rate of duty will be 48% ad valorem. We also note that the submitted sample is 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →