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The tariff classification of footwear made in China.
Issued June 8, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E82398 (June 8, 1999)
Tariff classification
HTS codes: 6402.99.30
Headings: 6402
Product description
You have submitted a shoe which you describe as a ladies slip-on, style “Carole”. The shoe has an upper of plastic and textile material and an outer sole of rubber or plastics material. Although you have not provided a measurement, a visual examination of the submitted sample indicates that the constituent material of the upper having the greatest external surface area is plastic.
CBP rationale
The applicable subheading for “Carole” will be 6402.99.30, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles and uppers of predominantly rubber or plastics, other, not covering the ankle, not having an upper of which over 90 percent of the external surface area (including accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics.
Full text
NY E82398 June 8, 1999 CLA-2-64:RR:NC:TA:347 E82398 CATEGORY: Classification TARIFF NO. 6402.99.30 Ms. Kelly Spivey Globe Express services P.O. Box 19407 Charlotte, NC 28219-9407 RE: The tariff classification of footwear made in China. Dear Ms. Spivey: In your letter dated May 18, 1999 you requested a classification ruling on behalf of your client, Easy Street Sales Corporation. You have submitted a shoe which you describe as a ladies slip-on, style “Carole”. The shoe has an upper of plastic and textile material and an outer sole of rubber or plastics material. Although you have not provided a measurement, a visual examination of the submitted sample indicates that the constituent material of the upper having the greatest external surface area is plastic. The applicable subheading for “Carole” will be 6402.99.30, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles and uppers of predominantly rubber or plastics, other, not covering the ankle, not having an upper of which over 90 percent of the external surface area (including accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics. other than protective , footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners. The rate of duty will be 37.5 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Robert Swierupski Director, National Commodity Specialist Division
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