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 > 2002 NY Rulings > NY H89598 - NY H89647 > NY H89630

Previous Ruling Next Ruling
NY H89630

March 26, 2002

CLA-2-64: RR: NC: TA: 347 H89630


TARIFF NO.: 6402.91.40

Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39TH St.
New York, NY 10018

RE: The tariff classification of footwear from China.

Dear Ms. Kelly-Kobayashi:

In your letter dated March 18, 2002, on behalf of your client LL International Shoe Company, you requested a tariff classification ruling.

The submitted separate sole and a half pair sample identified by you as Model # MB047- Dada Supreme, is a man’s athletic-type shoe that covers the ankle. The shoe consists on a 100% plastic coated upper, a five-eyelet closure, a padded tongue and a cemented-on molded rubber/plastic bottom. You state that the shoe does not have a foxing or foxing-like band and you have provided a laboratory report indicating that the outer sole overlaps the upper by ¼-inch or more for only 19% of the perimeter. Visual examination of the shoe and outer sole reveals that there is a small amount overlap at the heel and toe box areas. This office agrees that this minor amount of overlap does not constitute a foxing or foxing-like band.

The applicable subheading for Model # MB047-Dada Supreme will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface is rubber or plastics, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber or plastics (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter), which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem.

We are returning the samples as you requested.

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 646-733-3042.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: