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The tariff classification of two shoes from China.
Issued November 21, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G83950 (November 21, 2000)
Tariff classification
HTS codes: 6403.99.6075, 6403.99.9065
Headings: 6403
Product description
The tariff classification of two shoes from China.
CBP rationale
The applicable subheading for the shoes, size 8 ½ and larger, will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for men, youths and boys; other; for men; other. The applicable subheading for the shoes, size 8 and smaller, will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for other persons; valued over $2.
Full text
PD G83950 November 21, 2000 CLA-2-64:K:TO:A3:D23 G83950 CATEGORY: Classification TARIFF NOS.: 6403.99.6075; 6403.99.9065 Ms. Suenar Chu, Import Coordinator Jack Schwartz Shoes, Inc. 155 Avenue of the Americas New York, NY 10013 RE: The tariff classification of two shoes from China. Dear Ms. Chu: In your letter dated November 3, 2000 your company requested a tariff classification. You included two samples shoes, style MSLPS001, a black-on-black slip-on and style MSLPS410, a blue-on-blue slip-on. The shoes have outer soles of rubber/plastics and uppers of leather. The shoes will be imported from China. The shoes are being returned as requested. The applicable subheading for the shoes, size 8 ½ and larger, will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for men, youths and boys; other; for men; other. The duty rate will be 8.5% ad valorem. The applicable subheading for the shoes, size 8 and smaller, will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for other persons; valued over $2.50/pair; other; other; for women; other. The duty rate will be 10% ad valorem. 2 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 Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (212) 637-7089. Sincerely, Susan T. Mitchell Area Director JFK Airport
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