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 I87632 - NY I87674 > NY I87662

Previous Ruling Next Ruling
NY I87662

November 25, 2002



TARIFF NO.: 6403.99.60, 6403.99.90

Ms. Stacey Riester
Red Wing Shoe Company, Inc.
314 Main Street
Red Wing, MN 55066-2337

RE: The tariff classification of footwear from China.

Dear Ms. Riester:

In your letter dated November 5, 2002, you requested a tariff classification ruling for two styles of running shoes. You describe the shoes, men’s style “Catalyst” and the women’s version “ION” as athletic style running shoes designed to meet the requirements for mountain running, trail running and adventure racing. The shoes have uppers of leather and textile materials. You state that leather comprises the constituent material comprising the greatest external surface area of the uppers. The outer soles are rubber/plastics. The shoes do not cover the ankle and are secured to the foot by a lacing system.

The applicable subheading for style “Catalyst” will be 6403.99.60 (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, for men, youths and boys. The general rate of duty will be 8.5 percent ad valorem.

The applicable subheading for “ION” will be 6403.99.90 (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, for other persons, valued over $2.50/pair. The general rate of duty will be 10 percent 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 646-733-3042.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: