Classification of footwear with extra laces made in China.
Issued May 2, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.99.90
Headings: 6403
Product description
The leather is the greatest surface area of the upper. The outer sole is produced from rubber and/or plastic. The footwear has two “color coordinated” laces laced separately into the shoe’s eyelets. The laces can not be worn simultaneously. The shoes and extra lace(s) form a set. The shoes are the essential character. Currently shoe laces produced in China are not subject to textile restraints.
CBP rationale
The applicable subheading for the leather upper shoe and the extra lace will be 6403.99.90, Harmonized Tariff Schedule of the United States, HTS, which provides for footwear, in which the upper’s external surface is predominately leather; in which the outer sole is rubber and/or plastics; which is other than “sports footwear”; in which the top of the upper does not cover the wearer’s ankle; in which the sole is attached to the upper by other than welt stitched construction; which is worn by other than men, youths and boys; which is valued over $2.
Full text
PD I80076 May 2, 2002 CLA-2-64:D11:PDI80076 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. John J. Kenney Sr. Customs Compliance Specialist Reebok International, Ltd. 1895 J.W. Foster Boulevard Canton, Massachusetts 02021 Re: Classification of footwear with extra laces made in China. Dear Mr. Kenney: In your letter, dated April 1, 2002, you requested a tariff classification ruling on a girl’s athletic shoe with a leather and textile upper. The leather is the greatest surface area of the upper. The outer sole is produced from rubber and/or plastic. The footwear has two “color coordinated” laces laced separately into the shoe’s eyelets. The laces can not be worn simultaneously. The shoes and extra lace(s) form a set. The shoes are the essential character. Currently shoe laces produced in China are not subject to textile restraints. The applicable subheading for the leather upper shoe and the extra lace will be 6403.99.90, Harmonized Tariff Schedule of the United States, HTS, which provides for footwear, in which the upper’s external surface is predominately leather; in which the outer sole is rubber and/or plastics; which is other than “sports footwear”; in which the top of the upper does not cover the wearer’s ankle; in which the sole is attached to the upper by other than welt stitched construction; which is worn by other than men, youths and boys; which is valued over $2.50 per pair. The rate of duty will be ten percent 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 Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 646-733-3042. Sincerely, Nora E. Ehrlich Port Director, Boston
More rulings on the same tariff codes
Modification of N252090; Classification of women’s footwear.
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear produced in the Dominican Republic
The tariff classification of footwear from Italy and China
Tariff classification of women’s bowling shoes from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of exercise footwear
The tariff classification of footwear from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →