The tariff classification of footwear from China
Issued April 12, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.99.90
Headings: 6403
Product description
The submitted two half pair samples are both shoes for children/toddlers, identified as Style #93/3/71-77 “Larry Trail Type” and Style #93/3/60-66 “Jaron Boy’s Velcro Trend Athletic.” Your letter also requests that we provide a classification ruling for a third shoe that you identify as Style #93/5/134-37 “Jimi Boy’s Sneaker H&L” which
CBP rationale
The applicable subheading for all three shoes described and identified by style numbers above will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.
Full text
NY I80090 April 12, 2002 CLA-2-64:RR:NC:TA:347 I80090 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. R. Patrick Doyle The Stride Rite Corporation 191 Spring St. P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Mr. Doyle: In your letter dated March 29, 2002 you requested a tariff classification ruling. The submitted two half pair samples are both shoes for children/toddlers, identified as Style #93/3/71-77 “Larry Trail Type” and Style #93/3/60-66 “Jaron Boy’s Velcro Trend Athletic.” Your letter also requests that we provide a classification ruling for a third shoe that you identify as Style #93/5/134-37 “Jimi Boy’s Sneaker H&L” which you state is represented by and is constructed like the submitted sample “Jaron.” The three shoes all have predominately leather uppers that do not cover the wearer’s ankle. Styles “Jaron” and “Jimi” both have hook-and-loop type closures while the submitted sample style “Larry” has a four eyelet lace closure. We note that all three styles also have unit molded rubber/plastic bottoms and as per your telephone conversation with this office, all three shoes will be valued at over $2.50 per pair. The applicable subheading for all three shoes described and identified by style numbers above will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. We are returning the samples as you requested 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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