8 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

D83235 D8 Ruling Active

The tariff classification of rubber outer-sole shell fromChina.

Issued October 13, 1998 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

D8 D83235 (October 13, 1998)

Tariff classification

HTS codes: 6406.20.0000

Headings: 6406

Product description

As imported, this item is an outer sole of rubber.

CBP rationale

The applicable subheading for this item will be 6406.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, outer soles or heels, of rubber or plastics.

Full text

PD D83235 October 13, 1998 CLA-2-64:G23 D83235 CATEGORY: Classification TARIFF NO.: 6406.20.0000 Mr. Frank Tien Amtrail, Inc. 15110 E. Don Julian Road City of Industry, CA 91746 RE: The tariff classification of rubber outer-sole shell from China. Dear Mr. Tien: In your letter dated October 3, 1998, you requested a tariff classification ruling. The sample submitted with your request is a molded rubber outer-sole shell, which is to be bonded after importation to a footwear upper by the injection of a polyurethane mid-sole. As imported, this item is an outer sole of rubber. The applicable subheading for this item will be 6406.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, outer soles or heels, of rubber or plastics. The general rate of duty will be 3.2% 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 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, Jeffrey Walgreen, Port Director Portland, Maine

View original on CBP CROSS →

More rulings on the same tariff codes

Follow D83235

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.