H88271 H8 Ruling Active

The tariff classification of footwear from China or South Africa

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

Tariff classification

HTS codes: 6402.99.70

Headings: 6402

Product description

The submitted sample, no style number indicated, is,

CBP rationale

The applicable subheading for this shoe, no style number indicated, will be 6402.99.70, 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 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 is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued over $3.

Full text

NY H88271 March 6, 2002 CLA-2-64:RR:NC:TA:347 H88271 CATEGORY: Classification TARIFF NO.: 6402.99.70 Ms. Winnie Tan Bob Barker Co., Inc. 118 E. Jones St. Fuquay-Varina, NC 27526 RE: The tariff classification of footwear from China or South Africa Dear Ms. Tan: In your letter dated February 19, 2002 you requested a tariff classification ruling. The submitted sample, no style number indicated, is, you state a men’s tennis shoe. The shoe has a functionally stitched plastic upper which does not cover the ankle, a padded plastic tongue and two ¾-inch wide adjustable straps that loop through large eyelet type holes at the instep and function as a hook-and-loop closure. The shoe also has a cemented and sewn-on, molded rubber/plastic bottom that overlaps the upper at the sole by ½-inch or more, all around the shoe. We consider this shoe to have a foxing-like band. You have also informed us by telephone that this shoe will be valued at $4.85 per pair. The applicable subheading for this shoe, no style number indicated, will be 6402.99.70, 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 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 is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued over $3.00 but not over $6.50 per pair. The general rate of duty will be 90 cents per pair plus 37.5% ad valorem. Articles classifiable under 6402.99.70, HTS, which are products of the Republic of South Africa, are currently eligible for duty free treatment under the African Growth and Opportunity Act (AGOA) upon compliance with all applicable regulations, and with HTS General Note 16. We note that the submitted sample shoe is not properly marked with the country of origin. Therefore, if imported as is, this shoe will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoe would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” 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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