H86661 H8 Ruling Active

The tariff classification of a shoe from China, Korea and Thailand.

Issued February 6, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6405.10.00

Headings: 6405

Product description

The tariff classification of a shoe from China, Korea and Thailand.

CBP rationale

The applicable subheading for the shoe will be 6405.10.00, Harmonized Tariff Schedule of the United States, which provides for other footwear; with uppers of leather or composition leather.

Full text

PD H86661 February 6, 2002 CLA-2-64:K:TO:A3:D23 H86661 CATEGORY: Classification TARIFF NO.: 6405.10.00 Mr. Charles G. Hartill Charles G. Hartill, LCHB c/o Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of a shoe from China, Korea and Thailand. Dear Mr. Hartill: In your letter dated January 4, 2002, received by the Customs Information Exchange on January 7, your company requested a tariff classification on behalf of your client, Ballet Makers, Inc. You included a sample, style no. DS08, and described it as a dance shoe with a textile and and plastic upper and a metal sole. You enclosed a copy of a laboratory analysis for this style performed by Precision Testing Laboratories. According to that analysis the external surface area of the upper is 60.88% leather and 39.12% textile materials. Consequently, the shoe is being classified according to the lab analysis provided. The estimated first cost will be $10.70 per pair. The shoe will be imported from China, Korea and Thailand. The applicable subheading for the shoe will be 6405.10.00, Harmonized Tariff Schedule of the United States, which provides for other footwear; with uppers of leather or composition leather. 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 documentation filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (646) 733-3042. Sincerely, Susan T. Mitchell Area Director JFK Airport

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