United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 894315 - NY 894450 > NY 894374

Previous Ruling Next Ruling
NY 894374

February 9, 1994

CLA-2-64:S:N:N8:347 894374


TARIFF NO.: 6402.99.15

Mark Harrison
Asst. Director of Operations
H.Z. Bernstein Co., Inc.
2975 Kennedy Blvd.
Jersey City, NJ 07306

RE: The tariff classification of footwear from China.

Dear Mr. Harrison:

In your letter dated February 1, 1994, on behalf of S. Goldberg & Co., Inc., you requested a tariff classification ruling.

Style MPR-224 is a child's sneaker with a plastic upper and a rubber/plastic sole. It has textile trim on the topline and on the back of the heel and has "Mighty Morphin Power Rangers" graphics and logos on the heel side panel and front closures, which are the hook and loop type. The sole does not overlap the upper substantially.

The applicable subheading for this shoe will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics. 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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling