The tariff classification of footwear from China
Issued March 1, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.99.90
Headings: 6403
Product description
The submitted sample, no style number indicated, is a woman’s below the ankle, slip-on shoe, with a leather upper and a cemented-on, approximately one inch thick, molded rubber/plastic bottom. The shoe has an elasticized strap across the vamp.
CBP rationale
The applicable subheading for this shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, valued, we presume, over $2.
Full text
NY D87855 March 1, 1999 CLA-2-64:RR:NC:TA:347 D87855 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. William P. Klauer Alto Customhouse Brokers 145-03 156 Street Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. Klauer: In your letter received February 16, 1999, on behalf of Ipanema Shoe, you requested a tariff classification ruling. The submitted sample, no style number indicated, is a woman’s below the ankle, slip-on shoe, with a leather upper and a cemented-on, approximately one inch thick, molded rubber/plastic bottom. The shoe has an elasticized strap across the vamp. The applicable subheading for this shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, valued, we presume, over $2.50 per pair, for other persons. The rate of duty will be 10% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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