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July 20, 1999

CLA-2-42:RR:NC:341:E84414

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 6402.99.60

Mr. Juan Dominguez
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716

RE: The tariff classification of shoes and a tote bag from China.

Dear Mr. Dominguez:

In your letter dated July 8th, you requested a tariff classification ruling for four shoes and a tote bag from China.

The sample submitted with your request, no style number identified, is a tote bag of 10 mil gauge polyvinyl chloride (PVC) that contains four shoes of different styles. The tote bag is not specially shaped or fitted to hold the shoes, but is a generic tote bag with PVC piping stitched around all edges, a top carry handle and zippered closure that spans down each side and across the top. The shoes are low-top casual shoes, with an all plastic upper assembled by stitching, a four-eyelet lace closure, reinforced ankle collar, and a tongue. They have a cemented-on rubber/plastic bottom with a foxing-like band. Each shoe features a different printed design on the middle upper. You did not provide a price for the shoes in your letter.

The applicable subheading for the tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, other. The rate of duty will be 20% ad valorem.

The applicable subheading for the shoes will be 6402.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; which does not cover the ankle; which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is, we presume, valued at or under $3.00 per pair. The rate of duty will be 48% ad valorem. If valued over $3.00 but not over $6.50 per pair, the applicable subheading will be 6402.99.70, HTS, and the rate of duty will then be $.90 per pair plus 37.5% ad valorem.

Your sample is being returned as 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 Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

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