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The tariff classification of footwear from China.
Issued May 7, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I80795 (May 7, 2002)
Tariff classification
HTS codes: 6401.99.3000
Headings: 6401
Product description
The submitted sample identified as “Pattern - ST 215,” is a waterproof, unit-molded closed-toe, closed-heel, slip-on shoe that does not cover the ankle. The upper consists of a rubber/plastic vamp that is heat sealed to a stretch-type textile top line trim ankle collar. The shoe also has a rubber/plastic traction outer sole.
CBP rationale
The applicable subheading for Pattern - ST 215, will be 6401.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle; which does not have a protective metal toe-cap; which is designed to be a protection against water, oil, grease or chemicals, or cold or inclement weather; and which is designed for use without closures.
Full text
NY I80795 May 7, 2002 CLA-2-64: RR: NC: TA: 347 I80795 CATEGORY: Classification TARIFF NO.: 6401.99.3000 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, New York, NY 11001 RE: The tariff classification of footwear from China. Dear Mr. Spano: In your letter dated April 19, 2002, on behalf of your client Jimlar Corporation, you requested a tariff classification ruling for a pair of men’s waterproof shoes. The submitted sample identified as “Pattern - ST 215,” is a waterproof, unit-molded closed-toe, closed-heel, slip-on shoe that does not cover the ankle. The upper consists of a rubber/plastic vamp that is heat sealed to a stretch-type textile top line trim ankle collar. The shoe also has a rubber/plastic traction outer sole. The applicable subheading for Pattern - ST 215, will be 6401.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle; which does not have a protective metal toe-cap; which is designed to be a protection against water, oil, grease or chemicals, or cold or inclement weather; and which is designed for use without closures. The rate of duty will be 25% 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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