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The tariff classification of athletic shoes from China
Issued July 16, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B86751 (July 16, 1997)
Tariff classification
HTS codes: 6403.99.90
Headings: 6403
Product description
You have submitted samples for five styles of shoes, as well as percentage measurements of the surface materials which make up the uppers.
CBP rationale
The applicable subheading for the athletic shoes will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.
Full text
NY B86751 July 16, 1997 CLA-2-64:RR:NC:TP:347 B86751 CATEGORY: Classification TARIFF NO.: 6403.99.90 Debra Stapleton LA Gear, Inc. 1777 South Vintage Avenue Ontario, Ca 91761 RE: The tariff classification of athletic shoes from China Dear Ms Stapleton: In your letter dated May 12, 1997, you requested a tariff classification ruling. You have submitted samples for five styles of shoes, as well as percentage measurements of the surface materials which make up the uppers. You state that style Cyplex (#W0094), is a woman's low top athletic shoe made of 64.03% leather, 31.27% plastic and 4.7% textile materials; style Contestant Low (#N0041) is an infant (girls) athletic shoe made of 50.97% leather, 35.92% plastic and 13.11% textile materials; style Baby Nasty (#N0039) is an infant mid top (boys) athletic shoe made of 58.69% leather, 36.01% plastic and 5.3% textile materials; style Damsel Velcro (#N0035) is an infant (girls) athletic shoe made of 54.10% leather, 33.97% plastic and 11.93% textile materials; style Damsel Low (#N0036) is an infant (girls) athletic shoe made of 54.10% leather, 33.97% plastic and 11.93% textile materials. All shoes have hook tie closures except style Damsel Velcro (#N0035) which has a hook and loop closure. The applicable subheading for the athletic shoes will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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