C88525 C8 Ruling Active

The tariff classification of footwear from Sri-Lanka

Issued June 8, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6403.99.60

Headings: 6403

Product description

The tariff classification of footwear from Sri-Lanka

CBP rationale

The applicable subheading for both shoes will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of rubber and/or plastics, not covering the ankle, for men, youths and boys.

Full text

NY C88525 June 8, 1998 CLA-2-64:RR:NC:TA:347 C88525 CATEGORY: Classification TARIFF NO.: 6403.99.60 Mr. Hushan J. Arachchi Shan Shoe Company 1340 Phillips Lane #18 San Luis Obispo, CA 93401 RE: The tariff classification of footwear from Sri-Lanka Dear Mr. Arachchi: In your letter received by this office on June 01, 1998, you requested a tariff classification ruling. The submitted samples are two half pairs of men's oxford type shoes (no style #'s indicated), both with leather uppers and cemented-on rubber/plastic outer soles. The applicable subheading for both shoes will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of rubber and/or plastics, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5 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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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