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 D89989 - NY E80033 > NY E80001

Previous Ruling Next Ruling
NY E80001

April 19, 1999

CLA-2-64:CO:CH:JJB D10 E80001


TARIFF NO.: 6402.99.70

Michael A. Johnson
ODonnell, Byrne & Williams
20 North Wacker Drive
Suite 1416
Chicago, Illinois 60606

RE: The tariff classification of children's shoes from China

Dear Mr. Johnson:

In your letter dated March 22, 1999 which was received by Customs on March 30, 1999, you requested a classification ruling of six children's shoes from China, on behalf of your client, ISA of Americas Corporation, of Chicago, Illinois. You included a sample of each style of shoe, as well as a separate upper and molded outer sole for each style. You also provided a description of the materials used in each shoe.

The six sample shoes are identified by the following article numbers: 583-55794, 383-51141, 583-55741, 583-55726, 583-55766, and 583-55769. All are athletic, or sneaker, types of shoes for children. All have outer soles of rubber or plastics. All have uppers whose external surface areas are predominately of rubber or plastics. None of the shoes are high enough to cover the wearers ankle bone. All of these shoes could possibly have uppers whose external surface areas are over 90% rubber or plastics, but all of them also have outer soles which overlap the uppers by considerable margins. We have determined that all six of these sample shoes have foxing-like bands. You stated that these shoes will be priced at about $3.00 a pair. For purposes of this ruling, we will assume that these shoes will be valued over $3.00 but not over $6.50 per pair.

The applicable subheading for all six shoes, identified as article numbers 583-55794, 383-51141, 583-55741, 583-55726, 583-55766, and as 583-55769, will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: which have uppers of which over 90 % of the external surface area is rubber or plastics but which also have a foxing-like band and are also other than protective footwear and other than open toe, open heel or slip-on footwear: valued over $3.00 but not over $6.50/pair. The duty rate will be 90 cents per pair plus 37.5% of the value. (Because the values for these shoes have not yet been accurately determined, you asked that alternative classification be provided for a different value. So, if the value for any of these shoe styles is $3.00 or less the classification will be 6402.99.60 with a rate of duty of 48%.)

None of these sample shoes are marked with the country of origin. Therefore, if imported as they are, none of these shoes will meet the country of origin marking requirements of 19 USC 1304. Accordingly, all of these shoes will be considered not legally marked under the provisions of 19 CFR 134.11 which states "every article of foreign origin (or its container) imported into the U. S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit."

The six sample shoes and separate uppers and soles are being returned.

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.


Anita Terry-McDonald
Acting Port Director

Previous Ruling Next Ruling

See also: