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The tariff classification of children’s leather shoes from Hong Kong.
Issued May 21, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H81030 (May 21, 2001)
Tariff classification
HTS codes: 6403.99.90
Headings: 6403
Product description
The tariff classification of children’s leather shoes from Hong Kong.
CBP rationale
The applicable subheading for the submitted shoes will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.
Full text
NY H81030 May 21, 2001 CLA-2-64:RR:NC:TP:347 H81030 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Andrew Gerard Aries International 365 Franklin Avenue Franklin Square, NY 11010 RE: The tariff classification of children’s leather shoes from Hong Kong. Dear Mr. Gerard: In your letter dated May 8, 2001, written on behalf of your client, Officials Shoes Inc., you requested a tariff classification ruling. You have submitted samples of what you state are children’s shoes with leather uppers and rubber/plastics outer soles, no style names or numbers have been indicated. The shoes feature lace-tie closures with closed toes and closed heels, not covering the ankle. The applicable subheading for the submitted shoes will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% 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 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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