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January 8, 1999

CLA-2-64:RR:NC:TP:347 D85566

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL. 60195

RE: The tariff classification of rubber/plastic shoes from Hong Kong

Dear Ms. Balice:

In your letter dated November 30, 1998, you requested a tariff classification ruling.

You have submitted a sample of a closed toe/open heel slip-on shoe with a metal buckle closure which you refer to as a clog shoe, style 16810 (EC5317). You state that the upper will be made of PVC, with TPR soles. The foot rests on an upper platform which is approximately 3/4 inches thick. We would consider this shoe not to possess a foxing-like band since the sole overlaps upper material which does not cover the sides of the wearerÂ’s foot.

The applicable subheading for the shoe 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, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle. 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 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

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