The tariff classification of footwear from China
Issued February 20, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.91.70
Headings: 6402
Product description
The submitted half pair sample, identified as your Style #81700 “Mini Trotter,” is an infant’s over the ankle height shoe, with a functionally stitched upper consisting of a vinyl plastic foot portion and a fleece-type textile shaft portion. This baby shoe also has a separately sewn-on vinyl plastic outer sole and a cinch lace type functional topline closure with a sliding plastic cord lock. In your letter you have provided this office with the requested information that the external surface area of this shoe’s upper consists of 49.5% textile material and 50.5% plastics. You also state that the shoe will be valued at $3.50 per pair.
CBP rationale
The applicable subheading for this shoe, Style #81700 “Mini Trotter,” will be 6402.91.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.
Full text
NY G86996 February 20, 2001 CLA-2-64:RR:NC:TA:347 G86996 CATEGORY: Classification TARIFF NO.: 6402.91.70 Ms. Sharon Sacks BBC International Ltd. 1515 N. Federal Hwy, Suite 206 Boca Raton, FL 33432 RE: The tariff classification of footwear from China Dear Ms. Sacks: In your letter dated January 31, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified as your Style #81700 “Mini Trotter,” is an infant’s over the ankle height shoe, with a functionally stitched upper consisting of a vinyl plastic foot portion and a fleece-type textile shaft portion. This baby shoe also has a separately sewn-on vinyl plastic outer sole and a cinch lace type functional topline closure with a sliding plastic cord lock. In your letter you have provided this office with the requested information that the external surface area of this shoe’s upper consists of 49.5% textile material and 50.5% plastics. You also state that the shoe will be valued at $3.50 per pair. The applicable subheading for this shoe, Style #81700 “Mini Trotter,” will be 6402.91.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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
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Protest 2002-92-000935; Sneaker, children's; Band, foxing-like; Encirclement, substantial; T.D. 83-116; T.D. 92-108; HRL's 088510, 089354, 087873, 953035
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