The tariff classification of two shoes from China.
Issued February 5, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.80
Headings: 6402
Product description
The tariff classification of two shoes from China.
CBP rationale
The applicable subheading for the shoes will be 6402.99.80, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; other; other; valued over $6.
Full text
PD C83172 February 5, 1998 CLA-2-64:K:TC:A4:D23 C83172 CATEGORY: Classification TARIFF NO.: 6402.99.80 Mr. Charles G. Hartill Charles G. Hartill, LCHB 147-27 175th Street Jamaica, NY 11434 RE: The tariff classification of two shoes from China. Dear Mr. Hartill: In your letter dated January 7, 1998 your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc. You included two samples, designated style PD02 and style PD02A, and described them as dance shoes with uppers of nylon mesh and plastic and outer soles of plastic. The shoes are priced as follows: PD02 at $10.75 per pair and PD02A at $11.25 per pair. The shoes will be imported from China. The applicable subheading for the shoes will be 6402.99.80, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; other; other; valued over $6.50 but not over $12/pair. The duty rate will be 90›/pr. + 20% 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 Hadley/ml 02/03/98 s:\branch a\cst 244\c83172.nh K:TC:A K:TC:A K:TC:A K:TC K Hadley Mitchell Losche DeRobertis Martuge
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Modification of NY J87067, dated August 22, 2003; Classification of boy’s athletic footwearDear Ms. Kittel:This letter is in response to your request of April 7, 2004, for reconsideration of New York Ruling Letter (NY) J87067, dated August 22, 2003, as it pertains to the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of boy’s athletic footwear from China. The footwear was classified in subheading 6402.99.80, HTSUSA, which provides for "footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not "sports footwear"; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50, but not over $12.00 per pair." The determinati
The tariff classification of footwear from China
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