The tariff classification of footwear from China
Issued November 18, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.80
Headings: 6402
Product description
The item, identified as Child 29 PU, is a child’s closed toe/closed heel, below the ankle, athletic style shoe with rubber/plastic outer soles. The shoe is secured to the child’s foot with expandable laces and a hook and loop strap closure at the top. Although
CBP rationale
The applicable subheading for style “Child 29 PU,” children’s shoe will be 6402.99.80 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or a foxing-like band; other: valued over $6.
Full text
N189275 November 18, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.80 Mr. Wing L. Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10035 RE: The tariff classification of footwear from China Dear Mr. Cheung: In your letters dated September 13, 2011, and October 14, 2011, you requested a tariff classification ruling for children’s footwear. Pictures, a detailed description, and an interim footwear invoice were submitted with your September letter. A sample was submitted with your October letter. The item, identified as Child 29 PU, is a child’s closed toe/closed heel, below the ankle, athletic style shoe with rubber/plastic outer soles. The shoe is secured to the child’s foot with expandable laces and a hook and loop strap closure at the top. Although you state the shoe does not have a foxing or a foxing-like band, cross-sections of the shoe were examined. The molded sole was found to overlap the upper by 3/16th inch or more on more than sixty percent of the shoe’s perimeter constituting a foxing like band. The shoe is valued at $11 per pair. The applicable subheading for style “Child 29 PU,” children’s shoe will be 6402.99.80 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or a foxing-like band; other: valued over $6.50 but not over $12.00/pair. The rate of duty will be 90 cents/pair + 20% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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