10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a scuba diving shoe from Korea.
Issued October 23, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D83271 (October 23, 1998)
Tariff classification
HTS codes: 6117.80.9540
Headings: 6117
Product description
The submitted sample is a scuba diving shoe consisting of knit polyester fabric coated with rubber or plastic. The item resembles a sock and does not have an applied sole.
CBP rationale
The applicable subheading for the scuba diving shoe will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other Accessories: Other: Other, Of man-made fibers: Other.
Full text
NY D83271 October 23, 1998 CLA-2-61:RR:NC:3:353 D83271 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Mr. Nohemy Valdivieso Nohemy Customs Broker, Inc. 11222 La Cienega Blvd., Ste. 135 Inglewood, Ca 90304 RE: The tariff classification of a scuba diving shoe from Korea. Dear Mr. Valdivieso: In your letter dated October 5, 1998, on behalf of Nelson Sports, Inc., you requested a tariff classification ruling. The submitted sample is a scuba diving shoe consisting of knit polyester fabric coated with rubber or plastic. The item resembles a sock and does not have an applied sole. The applicable subheading for the scuba diving shoe will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other Accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 15.1% 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of accessories from China
The tariff classification of knit sleeve protector from Pakistan
The tariff classification of a women’s cardigan and a jacket expander panel from Turkey
The tariff classification of combination runner’s vest/hydration unit from Vietnam and China
The tariff classification of pirate costumes from China, Taiwan, India, and Vietnam
The tariff classification of a combination runner’s vest/hydration unit from Vietnam
The tariff classification of women’s garments from China
The tariff classification of a costume from China, Taiwan, India and Vietnam
The tariff classification of earmuffs from China
The tariff classification of a neck gaiter from China
Follow D83271
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.