The tariff classification of a rubber/plastic shoe from China.
Issued February 6, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.80
Headings: 6402
Product description
The submitted half pair sample identified as style “BTF027001-10 ANA” which is a closed-toe, closed-heel slip-on casual shoe that does not cover the wearer’s ankle.
CBP rationale
The applicable subheading for the style “BTF027001-10 ANA” will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, with a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $6.
Full text
NY H87306 February 6, 2002 CLA-2-64:RR:NC:TP:347 H87306 CATEGORY: Classification TARIFF NO.: 6402.99.80 Ms. Ladonna D. Akins Phoenix International Freight Services, Ltd. 4659 World Parkway Circle St. Louis, MO 63134-3115 RE: The tariff classification of a rubber/plastic shoe from China. Dear Ms. Akins: In your letter dated January 25, 2002, written on behalf of your client, Footwear Unlimited Incorporated you requested a tariff classification ruling. The submitted half pair sample identified as style “BTF027001-10 ANA” which is a closed-toe, closed-heel slip-on casual shoe that does not cover the wearer’s ankle. You state that the external surface area of the shoe’s upper consists predominately of functionally stitched polyurethane (PU) plastic material components and features 1”elastic textile bands located on the sides of the upper. The shoe has a cemented-on, molded thermoplastic rubber (TPR) bottom with a foxing-like band that overlaps the upper at the sole by 1/4 inch or more all around the shoe’s perimeter. You have informed us, via telephone conversation that the shoe will be valued over $6.50 but not over $12/pair. The applicable subheading for the style “BTF027001-10 ANA” will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, with a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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Modification of NY J87067, dated August 22, 2003; Classification of boy’s athletic footwear Dear Ms. Kittel: This letter is in response to your request of April 7, 2004, for reconsideration of New York Ruling Letter (NY) J87067, dated August 22, 2003, as it pertains to the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of boy’s athletic footwear from China. The footwear was classified in subheading 6402.99.80, HTSUSA, 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 does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50, but not over $12.00 per pair." The determinati
The tariff classification of footwear from China
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