4 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 footwear from China
Issued October 13, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G81667 (October 13, 2000)
Tariff classification
HTS codes: 6403.99.6090
Headings: 6403
Product description
The submitted half pair sample, a slip-on shoe, identified as Style #6552, which
CBP rationale
The applicable subheading for this shoe, your Style #6552, “Youth/Boys White Slam” will be 6403.99.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer sole’s of rubber, plastics or composition leather (excluding all accessories and reinforcements); which is not “sports footwear”; which does not cover the ankle; and which is for youths and boys.
Full text
NY G81667 October 13, 2000 CLA-2-64:RR:NC:TA:347 G81667 CATEGORY: Classification TARIFF NO.: 6403.99.6090 Ms. Jenny Davenport Wal Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-8023 RE: The tariff classification of footwear from China Dear Ms. Davenport: In your letter received September 19, 2000 you requested a tariff classification ruling. The submitted half pair sample, a slip-on shoe, identified as Style #6552, which you state, is a “youth/boys white slam athletic shoe” in sizes 11.5-3. You have provided this office with evidence that you also offer a comparable shoe of this style for misses/girls. The shoe has a stitched together combination textile material, leather and plastic upper, for which you have provided external surface area measurements stating it is 43.4% leather, 30.5% textile and 26.1% plastics. The shoe features an elasticized textile side gore, does not cover the ankle and it also has a cemented-on molded rubber/plastic cupsole bottom, which overlaps the upper at the sole. You state that the shoe will be valued at $6.35 per pair. The applicable subheading for this shoe, your Style #6552, “Youth/Boys White Slam” will be 6403.99.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer sole’s of rubber, plastics or composition leather (excluding all accessories and reinforcements); which is not “sports footwear”; which does not cover the ankle; and which is for youths and boys. The rate of duty will be 8.5% ad valorem. We are returning the sample as you requested. 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
More rulings on the same tariff codes
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear
The tariff classification of footwear from China
Follow G81667
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.