The tariff classification of a shoe from Thailand.Dear Mr. Hartill:In your letter dated March 12, 1999, your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.You included a sample designated style J354 and described it as a dance shoe with a leather upper and a plastic and metal sole. You state that the percentages of material of the sole in contact with the ground are approximately 32% metal and 68% plastic. This ruling is being issued based on the measurements you furnished of the external surface area of the outer sole. These measurements are subject to verification upon Customs examination at importation. The shoes will be imported from Thailand. The applicable subheading for the shoe, sizes 8 1/2 and larger, will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other;
Reasoning
The tariff classification of a shoe from Thailand.Dear Mr. Hartill:In your letter dated March 12, 1999, your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.You included a sample designated style J354 and described it as a dance shoe with a leather upper and a plastic and metal sole. You state that the percentages of material of the sole in contact with the ground are approximately 32% metal and 68% plastic. This ruling is being issued based on the measurements you furnished of the external surface area of the outer sole. These measurements are subject to verification upon Customs examination at importation. The shoes will be imported from Thailand. The applicable subheading for the shoe, sizes 8 1/2 and larger, will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other;
Cite this ruling
CBP Ruling D89271 (6403996075): The tariff classification of a shoe from Thailand.Dear Mr. Hartill:In your letter dated March 12, 1999, your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.You included a sample designated style J354 and described it as a dance shoe with a leather upper and a plastic and metal sole. You state that the percentages of material of the sole in contact with the ground are approximately 32% metal and 68% plastic. This ruling is being issued based on the measurements you furnished of the external surface area of the outer sole. These measurements are subject to verification upon Customs examination at importation. The shoes will be imported from Thailand. The applicable subheading for the shoe, sizes 8 1/2 and larger, will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other;
Paste this into a product's override reason when citing this ruling as justification for a classification.