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 > 2007 NY Rulings > NY N012114 - NY N012198 > NY N012161

Previous Ruling Next Ruling
NY N012161

June 15, 2007



TARIFF NO.: 6404.11.8090

Ms. Mei Li
Marubeni America Corp.
450 Lexington Avenue
New York, NY 10017-3904

RE: The tariff classification of footwear from China

Dear Ms Li:

In your letter dated May 30, 2007 you requested a tariff classification ruling for three half pair samples of athletic-type shoes for children and infants, identified as style names Baby 03, Child 01 and Child 07.

The sample identified as style name “Child 01” is a below-the-ankle height athletic-type shoe with a predominately textile material upper and a molded rubber/plastic bottom/outsole that overlaps the upper with a foxing-like band. The shoe has an adjustable hook-and-loop closure strap at the instep and you state in your letter that it will be valued at $7.00 per pair.

The applicable subheading for this child’s shoe, identified as style name “Child 01” will be 6404.11.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); which has outer soles of rubber or plastics; which is tennis shoes, basketball shoes, gym shoes, training shoes and the like; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on the two footwear samples identified as style “Baby 03” and “Child 07.” Your request for a classification ruling for each of these athletic-like shoes should include an accurate, independent lab measurement of the external surface area upper (ESAU) materials as percentage totals of the textile and the rubber/plastics materials that make up their respective uppers. When measuring the external surface area of these shoe uppers, the tongues, hook-and loop closure straps and the textile pull-up tabs are not to be included in the upper external surface area material percentage totals. Please also provide an import price/value for each shoe style. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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: