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 > 2000 NY Rulings > NY F83156 - NY F83215 > NY F83167

Previous Ruling Next Ruling
NY F83167

March 1, 2000

CLA-2-64:RR:NC:TA:347 F83167


TARIFF NO.: 6402.99.18

Mr. Roy Ross
Elan Polo
1699 S. Hanley Rd.
St. Louis, MO 63144

RE: The tariff classification of footwear from China

Dear Mr. Ross:

In your letter dated February 17, 2000 you requested a tariff classification ruling.

The submitted half pair sample, no style number indicated, is a woman’s jogging style, below the ankle height shoe. It has a stitched together upper, which by visual measurement, appears to have an external surface area that is over 90% rubber and plastics, even with all accessories and reinforcements included. The only non-plastic parts on the upper are six small textile loop eyelets, a textile pull-up tab at the heel and a 1/8-inch wide textile topline trim. The shoe has a lace closure, a padded textile tongue and a molded rubber/plastic bottom that overlaps the upper at the sole by ¼-inch or more, but only at the toe, behind the heel and in two small wave-like areas on the outer side. The ¼-inch or more overlap of the upper accounts for only about a 30% or less encirclement and so this shoe will not be consider to have a foxing or a foxing-like band.

The applicable subheading for the shoe described above, no style number indicated, 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 is not designed to be a protection against water, oil, or cold or inclement weather; 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.

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: