The tariff classification of a shoe from China.
Issued December 19, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.19.7060
Headings: 6403
Product description
The shoe will be imported from China. The sample is being returned as requested. 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.
CBP rationale
The applicable subheading for the shoe will be 6403.19.7060, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; sports footwear; other; for other persons; other; for women and misses; other.
Full text
PD C82090 December 19, 1997 CLA-2-64:K:TC:A4:D23 C82090 CATEGORY: Classification TARIFF NO.: 6403.19.7060 Ms. Laura Boyce Classification Analyst The Donna Karan Company 600 Gotham Parkway / 555 Carlstadt, NJ 07072 RE: The tariff classification of a shoe from China. Dear Ms. Boyce: In your letter dated December 2, 1997, your company requested a tariff classification. You included a sample, designated style "KICK" A187055, which is described as a women's sneaker that is being advertised and sold as a soccer shoe with an outer sole of rubber and an upper of leather. You mentioned that this shoe style was excluded from pre-entry classification ruling PC B89997 because your company was unable to supply literature from the manufacturer about the shoe's function. You have provided that information now which indicates that the sample provided represents a fully functional soccer training shoe. The shoe will be imported from China. The sample is being returned as requested. 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 applicable subheading for the shoe will be 6403.19.7060, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; sports footwear; other; for other persons; other; for women and misses; other. The duty rate will be 4% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, John J. Martuge Area Director JFK Airport Enclosure
More rulings on the same tariff codes
Internal Advice Request No. 00/20; Classification of Unisex Footwear that Utilizes European Sizing, NY File No. G80942
Cycling Shoes; External Surface Area of Upper (ESAU); Note 4 to Chapter 64; Additional U.S. Note 1(b) to Chapter 64; High-Tech Sports, USA v. United States, Slip Op. 96-139, Slip Op. 97-24
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