CBP Ruling L82872 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, identified as Style #TT599-2A “Hello Kitty,” is a girl’s cold weather boot that is approximately 9 ½-inches in height. The boot has a functionally stitched plastic material upper external surface with a side zipper closure plus a single, long, removable shoelace that weaves around the boot shaft and is tied in a bow at the instep. The boot also has a foam plastic padded, textile faced lining for cold weather insulation and a cemented-on, unit molded rubber/plastic bottom that overlaps the upper at the sole by a vertical height of less than ¼-inch around most of the boot’s lower perimeter. We do not consider this boot to have a foxing or a foxing-like band.

CBP rationale

The applicable subheading for the boot identified as Style #TT599-2A “Hello Kitty” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; in which the top of the upper covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper’s external surface; which does not have a foxing or a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole.

Full text

NY L82872 March 25, 2005 CLA-2-64:RR:NC:SP:247 L82872 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. Steven Z. Haber Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022-4877 RE: The tariff classification of footwear from China Dear Mr. Haber: In your letter dated March 11, 2005, on behalf of your client E. S. Originals, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #TT599-2A “Hello Kitty,” is a girl’s cold weather boot that is approximately 9 ½-inches in height. The boot has a functionally stitched plastic material upper external surface with a side zipper closure plus a single, long, removable shoelace that weaves around the boot shaft and is tied in a bow at the instep. The boot also has a foam plastic padded, textile faced lining for cold weather insulation and a cemented-on, unit molded rubber/plastic bottom that overlaps the upper at the sole by a vertical height of less than ¼-inch around most of the boot’s lower perimeter. We do not consider this boot to have a foxing or a foxing-like band. The applicable subheading for the boot identified as Style #TT599-2A “Hello Kitty” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; in which the top of the upper covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper’s external surface; which does not have a foxing or a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 6% ad valorem. 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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