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NY L86336

August 2, 2005

CLA-2-64:RR:NC:SP:247 L86336


TARIFF NO.: 6402.99.60

Mr. Jung Kim
Casa Family Footwear, Inc.
202 A Convent
Laredo, TX 78040

RE: The tariff classification of footwear from China

Dear Mr. Kim:

In your letter received July 19, 2005 you requested a tariff classification ruling for five submitted half pair samples of athletic-type footwear with uppers that do not cover the ankle and rubber/plastic outer soles.

Style #’s 1718, 2018 and 1813 are athletic-type shoes with functionally stitched rubber/plastics material uppers, all of which have, you state, at least 96% external surface areas that are of rubber/plastics. The shoes have padded tongues, lace closures and cemented-on, unit molded rubber/plastic bottoms that overlap the upper at the sole by more than ¼-inch, around most of the shoe’s lower perimeter. We consider these three shoes to have foxing-like bands. You state that these three shoes will all be valued at less than $3 per pair.

Style #407 and Style #1896 are both athletic-type shoes with functionally stitched rubber/plastic and textile material uppers, padded tongues and lace closures. You have provided the external surface area upper material breakdown measurements (ESAU), which state that Style #407 has an upper that is 60% polyurethane (PU) plastic and 40% textile, while Style #1896 has an upper that is 70% PU plastic and 30% textile. Both shoes also have molded rubber/plastic material soles that overlap the uppers and you state that the shoes will be valued at less than $3 per pair.

The applicable subheading for all five shoes, identified as Style #’s 1718, 2018, 1813, 407 and1896, will be 6402.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements), or, in which the upper’s external surface area does measure over 90% rubber or plastics (including any accessories or reinforcements), but which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued not over $3.00 per pair. The rate of duty will be 48% 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

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