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3 July 2009
Changes to Tariff Classification Rulings

CBP regularly revokes and modifies classification rulings on a wide range of products. Before any revocation or modification can be finalised, CBP must first issue a notice proposing such action and accept public comments for 60 days. Following are recent notices that may be of interest to Hong Kong and/or mainland Chinese exporters.

Product: Certain shoes.
Nature of Notice
: Modification of tariff classification ruling, effective 11 August 2009.
Current Classification
: HTSUS subheading 6402.99.30.
New Classification
: HTSUS subheading 6402.99.8060.
Link
:(http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/vol43_06122009_no24/)
Summary: CBP has modified New York Ruling Letter M86737, which classified certain women's shoes featuring a closed toe with a functionally stitched upper comprised of rubber, plastic and textile materials as non-sports footwear not covering the ankle under HTSUS 6402.99.30 (37.5 percent duty). The subject merchandise has open side panels with two hook-and-loop style closures over the instep. The heel of the shoe is also constructed with an adjustable hook-and-loop closure strap that is secured through a loop sewn to a rubber panel measuring approximately two inches wide by 2.5 inches high. This allows for a small vented opening on either side of the heel panel. The sole is constructed of a moulded rubber and plastic bottom that overlaps the upper with a foxing-like band. Upon further review, CBP determined that the subject merchandise is not an "open heel" shoe for classification purposes and will therefore classify it under HTSUS 6402.99.8060 (20 percent plus 90 cents per pair duty).