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 > 2005 NY Rulings > NY L88239 - NY L88283 > NY L88244

Previous Ruling Next Ruling
NY L88244

November 15, 2005

CLA-2-64:RR:NC:SP:247 L88244


TARIFF NO.: 6402.99.18

Ms. Michelle Clemack
Ballet Makers, Inc.
20-10 Maple Ave., # 35F
Fair Lawn, NJ 07410

RE: The tariff classification of footwear from Thailand

Dear Ms. Clemack:

In your letter received October 27, 2005 you requested a tariff classification ruling.

The submitted half pair sample is identified as a tap dance shoe ”Tapster” and is associated with your Style #’s 442 (adult), 442B (boys) and 442C (child). The shoe has an upper with an all rubber/plastics material external surface area, a lace closure, and the upper does not cover the wearer’s ankle. The shoe has mostly rubber/plastics materials that comprise the constituent material of the outer sole in contact with the ground. The shoe’s sole also has a steel metal toe “tap” at the front under the toes and a steel metal plate that is attached to the bottom of a separate ¾-inch high rubber/plastic heel.

The applicable subheading for the shoe, identified as “Tapster,” Style #’s 442, 442B and 442C, 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 does not have 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 646-733-3042.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: