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NY I83554





August 2, 2002

CLA-2-64:RR:NC:TA:347 I83554

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 6402.99.60

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of footwear from China

Dear Ms. Liu:

In your letter dated July 3, 2002 you requested a tariff classification ruling.

You have submitted two half pair samples of what you state are men’s “boat shoes” both of which have uppers that do not cover the wearer’s ankle.

Item #C20C0496 – A casual loafer style shoe with a functionally stitched together polyurethane plastic upper, a three eyelet lace closure, a textile fabric lining, a flat rubber/plastic midsole and a cemented and stitched-on cut rubber outer sole.

Item #C20C0500 – A casual loafer style shoe with a functionally stitched together polyurethane plastic upper, a three eyelet lace closure, a textile lining and an injection molded rubber/plastic bottom that overlaps the upper at the sole by more than ¼-inch, all around the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. You have informed this office by telephone that this shoe will be valued at less than $3.00 per pair.

The applicable subheading for the shoe, identified as item #C20C0496, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing or a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

The applicable subheading for the shoe, identified as item #C20C0500, will be 6402.99.60, 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; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem.

We are returning the samples 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,

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