CBP Ruling I81418 — The tariff classification of two styles of footwear from China

Tariff classification

Headings: 6403

Product description

Style #WH22319, Keds Hustle Suede/Nylon Ubal, is a women's lace-up athletic shoe with an outer sole of rubber/plastic. The upper is constructed of a combination of leather and nylon, and according to the information submitted, the leather comprises the greater portion of the external surface area. You indicate that this shoe is valued at $8.20 per pair. Style #WH22328, Keds Groovy Suede/Nylon Mule, is an open-heeled athletic-style slip-on shoe with an outer sole of rubber/plastic. The upper of this shoe is also constructed of a combination of leather and nylon, and the information submitted again indicates that the leather accounts for the greater portion of the external surface area. You indicate that this shoe is valued at $8.00 per pair. We are returning the samples as you requested.

CBP rationale

The applicable subheading for each of these shoes will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather; which is other than sports footwear; which is not made on a base or platform of wood; which does not incorporate a protective metal toe-cap; which does not cover the ankle; which is other than welt footwear; for persons other than men, youths, or boys; which is valued over $2.

Full text

PD I81418 May 20, 2002 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. R. Patrick Doyle The Stride Rite Corporation 191 Spring Street, P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of two styles of footwear from China Dear Mr. Doyle: In your letter dated May 3, 2002 you requested a tariff classification ruling on two styles of footwear. A sample of each style was submitted with your request. Style #WH22319, Keds Hustle Suede/Nylon Ubal, is a women's lace-up athletic shoe with an outer sole of rubber/plastic. The upper is constructed of a combination of leather and nylon, and according to the information submitted, the leather comprises the greater portion of the external surface area. You indicate that this shoe is valued at $8.20 per pair. Style #WH22328, Keds Groovy Suede/Nylon Mule, is an open-heeled athletic-style slip-on shoe with an outer sole of rubber/plastic. The upper of this shoe is also constructed of a combination of leather and nylon, and the information submitted again indicates that the leather accounts for the greater portion of the external surface area. You indicate that this shoe is valued at $8.00 per pair. We are returning the samples as you requested. The applicable subheading for each of these shoes will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather; which is other than sports footwear; which is not made on a base or platform of wood; which does not incorporate a protective metal toe-cap; which does not cover the ankle; which is other than welt footwear; for persons other than men, youths, or boys; which is valued over $2.50 per pair. The rate of duty will be 10 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 this 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, NY

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