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NY 866203


SEPTEMBER 11, 1991

CLA-2-64:S:N:N3D:347-T 866203

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.60; 6402.91.40; 6405.20.30; 6402.99.15

Ms. Olga Sanchez
Allied Shipping
161-15 Rockaway Blvd, Suite 208
Jamaica, NY 11434

RE: The tariff classification of five different styles of children's shoes from China.

Dear Ms. Sanchez:

In your letter received August 16, 1991, on behalf of Binsa Trading Co., you requested a tariff classification ruling.

The submitted samples are described as follows:

Sample #1 - An infant's low-top shoe, with a predominately plastic upper that has a significant amount of textile edging and trim at the sides, around the vamp and behind the heel, a "hook and loop" closure attached by a metal rivet, and a separately applied plastic outer sole. By our estimate, the textile material on the upper plus the metal rivet account for over 10 percent of the upper's external surface area.

Sample #2 - An infant's hi-top shoe, with a predominately plastic upper that has some textile edging and trim, a four eyelet lace closure and a separately applied plastic outer sole. By our estimate, the textile material present on the surface of the upper on this shoe accounts for less than 10 percent of the upper's external surface area.

Sample #3 - An infant's sock-type bootie, with an all cotton textile upper and a separately applied textile outer sole. The bootie also has a frilly textile butterfly bow loosely attached over the toes.

Sample #4 - A little girl's slip-on, below the ankle dress shoe, with a shiny plastic upper and a cemented-on, rubber/plastic bottom.
Sample #5 - A child's hi-top shoe, with a plastic upper, a three eyelet lace closure, a plastic wedge wrap trim and a cemented-on, rubber/plastic outer sole.

We are returning the samples as you have requested.

The applicable subheading for Sample #1 will be 6402.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides footwear, in which the upper's external surface is predominately rubber and/or plastics; in wich the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports" footwear; in which the top of the upper is below the top of the wearer's ankle bone; which is not designed to be a protection against water, oil or cold or inclement weather; in which the upper's external surface is 90% or less rubber and/or plastics after every accessory and reinforcement present is included as part of it; and which is valued at or under $3.00 per pair. The rate of duty will be 48 percent ad valorem.

The applicable subheading for Sample #2 and Sample #5 will be 6402.91.40, HTS, which provides for footwear, in which the upper's and the outer sole's external surfaces are predominately rubber and/or plastics; which is other than "sports" footwear; in which the top of the upper covers most of the wearer's ankle bone; in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which does not have a foxing-like band; and which is not designed as a protection against water, oil or cold or inclement weather. The rate of duty will be 6 percent ad valorem.

The applicable subheading for Sample #3 will be 6405.2030, HTS, which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile material; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers. The rate of duty will be 7.5 percent ad valorem.

The applicable subheading for Sample #4 will be 6402.99.15, HTS, which provides for footwear, in which the upper's and the outer sole's external surfaces are predominately rubber and/or plastics; which is other than "sports" footwear ; in which the top of the upper is below the top of the wearer's ankle bone; in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not have a foxing-like band. The rate of duty will be 6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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