The tariff classification of a dance shoe from China
Issued April 22, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.80
Headings: 6402
Product description
The tariff classification of a dance shoe from China
CBP rationale
The applicable subheading for the above shoe will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominantly rubber and/or plastics (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued over $6.
Full text
PD C86932 April 22, 1998 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6402.99.80 Charles G. Hartill, LCHB Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of a dance shoe from China Dear Mr. Hartill: In your letter dated April 8, 1998, you requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc. You submitted one sample which is Style PL02 which you state the first cost will be $10.70 for sizes 3 to 10. You state Style PL02A will also be imported in sizes 10 1/2 to 14 with first cost of $11.25. The shoe is a lace-up oxford shoe with a synthetic leather and nylon mesh upper and a plastic two piece sole with a foxing-like band. Visual examination reveals the synthetic leather to be the prodominant material of the upper. The applicable subheading for the above shoe will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominantly rubber and/or plastics (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20 percent 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. Sincerely, Allen H. Paterson Port Director New Orleans, LA
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Modification of NY J87067, dated August 22, 2003; Classification of boy’s athletic footwear Dear 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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