The tariff classification of footwear from China.
Issued January 6, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.18
Headings: 6402
Product description
You have submitted a sample identified as ICB-157 which
CBP rationale
The applicable subheading for style ICB-188 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; other; not covering the ankle, having uppers of which over 90% of the external surface area (including any accessories or reinforcements) is rubber and/or plastics, not having a foxing or a foxing-like band, and not designed to be a protection against water, oil or cold or inclement weather.
Full text
NY L89694 January 6, 2006 CLA-2-64:RR:NC:247:L89694 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Robert Butler Innovative Custom Brands, Int’l. 1350 Broadway, Suite 1604 New York, NY 10018 RE: The tariff classification of footwear from China. Dear Mr. Butler: In your letter dated December 28, 2005, you requested a tariff classification ruling for an athletic shoe. You have submitted a sample identified as ICB-157 which you state has an “all man made upper with a rubber bottom.” The sample is a low-cut athletic-type shoe with a lace-tie closure. The shoe has a cemented and sewn-on unit-molded rubber/plastic bottom with sidewalls that overlap the upper around the shoe’s lower perimeter. You have also provided samples of the shoe unassembled. Based on the examination of these components, we have determined that there is not a substantial encirclement of the upper by the sidewalls of the unit-molded sole necessary for a finding of a foxing or foxing-like band. In this regard, the instant sample does not have a foxing or a foxing-like band. The applicable subheading for style ICB-188 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; other; not covering the ankle, having uppers of which over 90% of the external surface area (including any accessories or reinforcements) is rubber and/or plastics, not having a foxing or a foxing-like band, and not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% 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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