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The tariff classification of athletic shoes from China
Issued August 17, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G80148 (August 17, 2000)
Tariff classification
HTS codes: 6403.99.90
Headings: 6403
Product description
The subject shoe is identified as style number 43044 171 and is an athletic type shoe to be imported in youth sizes 13 to men’s size 6. Per Brooks Sports, this is a unisex shoe and will not be offered in women or misses sizes. The external surface area of the outer sole is rubber/plastic. The external surface area of the upper is a combination of leather, textile and synthetic materials.
CBP rationale
The applicable subheading for the style 43044 171 athletic shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber, plastic, or composition leather; which is other than "sports footwear"; which does not have a protective metal toe- cap; in which the top of the upper is below the top of the wearer's ankle bone; which is for women, misses or children, or is other than only worn by males (i.
Full text
PD G80148 August 17, 2000 CLA-2-64:LA:S:T:1:4:D27 G80149 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Saralee Antrim-Saizan Carmichael International Service 533 Glendale Blvd. Los Angeles, CA. 90026-5097 RE: The tariff classification of athletic shoes from China Dear Ms. Antrim-Saizan: In your letter dated July 24, 2000, on behalf of Brooks Sports, you requested a tariff classification ruling. The subject shoe is identified as style number 43044 171 and is an athletic type shoe to be imported in youth sizes 13 to men’s size 6. Per Brooks Sports, this is a unisex shoe and will not be offered in women or misses sizes. The external surface area of the outer sole is rubber/plastic. The external surface area of the upper is a combination of leather, textile and synthetic materials. You state that the ESAU consists of 42% leather, 23% rubber/plastic and 35% textile. We will assume that for the purposes of this ruling, the percentage figures you have supplied for this sample are accurate. These percentage figures should be verified by Customs at the time of actual importation. The applicable subheading for the style 43044 171 athletic shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber, plastic, or composition leather; which is other than "sports footwear"; which does not have a protective metal toe- cap; in which the top of the upper is below the top of the wearer's ankle bone; which is for women, misses or children, or is other than only worn by males (i.e. unisex); and which is valued over $2.50 per pair. The sample is being returned to you per your request. 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. Sincerely, Steve Pavich Acting Director Los Angeles-Long Beach Seaport
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