The tariff classification of footwear from China
Issued November 19, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.18
Headings: 6402
Product description
The submitted half pair sample identified as style #JD25035 “Dream Bow” is a girl’s below-the-ankle height “glitter upper” shoe with a hook-and-loop strap closure. The shoe has an upper external surface area consisting of textile material that is completely covered with an external layer of, as
CBP rationale
The applicable subheading for this shoe, identified as style #JD25035 “Dream Bow”, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not cover the ankle.
Full text
NY K80603 November 19, 2003 CLA-2-64:RR:NC:SP:247 K80603 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. John Imbrogulio Nordstrom, Inc. Customs Compliance Department 1617 Sixth Ave., Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from China Dear Mr. Imbrogulio: In your letter dated November 4, 2003 you requested a tariff classification ruling. The submitted half pair sample identified as style #JD25035 “Dream Bow” is a girl’s below-the-ankle height “glitter upper” shoe with a hook-and-loop strap closure. The shoe has an upper external surface area consisting of textile material that is completely covered with an external layer of, as you state, a semi-transparent coating of plastic glitter particles, that is permanently attached to the upper by an adhesive. The shoe also has a rubber/plastic outer sole and a rubber/plastic ¾-inch heel. The applicable subheading for this shoe, identified as style #JD25035 “Dream Bow”, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not cover the ankle. The rate of duty will be 6% ad volorem. We are returning the sample 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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