CBP Ruling I83854 — The tariff classification of children’s footwear from China.

Tariff classification

Headings: 6402

Product description

You have submitted a sample identified as Style No. 93/5/340-343, a closed-toe, closed-heel child’s shoe with a plastic upper featuring a top-line t-strap with a side buckle closure. The shoe also has a padded insole and a cemented-on molded rubber/plastic outer sole. You have submitted a separate outer sole sample and indicate that this type of outer sole will be used in the production of the imported shoes. You also have provided a laboratory measurement of the outer sole when it is affixed to the finished shoe. The report states that there is less than 1/8-inch of overlap around the total perimeter of the shoe and therefore does not exhibit foxing or a foxing-like band. Visual examination of the vertical overlap present between the upper and the outer sole indicates that the shoe does not possess a foxing/foxing-like band.

CBP rationale

The applicable subheading for Style No. 93/5/340-343, will be 6402.99.18, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, other, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band, not protective, other.

Full text

NY I83854 July 11, 2002 CLA-2-64: RR: NC: TP: 347 I83854 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. R. Patrick Doyle The Stride Rite Corporation 191 Spring Street P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of children’s footwear from China. Dear Mr. Doyle: In your letter dated June 27, 2002, you requested a tariff classification ruling. You have submitted a sample identified as Style No. 93/5/340-343, a closed-toe, closed-heel child’s shoe with a plastic upper featuring a top-line t-strap with a side buckle closure. The shoe also has a padded insole and a cemented-on molded rubber/plastic outer sole. You have submitted a separate outer sole sample and indicate that this type of outer sole will be used in the production of the imported shoes. You also have provided a laboratory measurement of the outer sole when it is affixed to the finished shoe. The report states that there is less than 1/8-inch of overlap around the total perimeter of the shoe and therefore does not exhibit foxing or a foxing-like band. Visual examination of the vertical overlap present between the upper and the outer sole indicates that the shoe does not possess a foxing/foxing-like band. The applicable subheading for Style No. 93/5/340-343, will be 6402.99.18, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, other, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band, not protective, other. The rate of duty will be 6 percent 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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