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 > 1999 NY Rulings > NY D87540 - NY D87595 > NY D87584

Previous Ruling Next Ruling

February 11, 1999

CLA-2-64:RR:NC:TA:347 D87584


TARIFF NO.: 6402.99.90

Mr. Milton Weinberg
Norman Krieger, Inc.
5761 West Imperial Highway
Los Angeles, CA 90045

RE: The tariff classification of footwear from China

Dear Mr. Weinberg:

In your letter dated February 1, 1999, on behalf of Skechers USA, Inc., you requested a tariff classification ruling.

The submitted sample, “Style 7741 Blasters-Thunder”, is a woman’s open-toe, open-heel platform sandal, with an upper consisting of both plastic and stretch fabric external surface area component parts. This sandal also features three adjustable textile accessory straps with plastic turn buckles and “Velcro” closures used for tightening the fit. By visual measurement, we have determined that the upper’s external surface area is predominately plastics. The sandal has a molded, 3 inch high rubber/plastic, wedge-shaped platform bottom. You state that this item will be priced at $20.00 per pair.

The applicable subheading for this shoe will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which both the upper’s and outer sole’s external surfaces are predominately rubber and/or plastics; which is not “sports footwear”; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which does not cover the ankle; and which is valued over $12.00 per pair. The rate of duty will be 20% 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 212-637-7089.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: