U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
6402.91.40
$33.3M monthly imports
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Federal Register
1 doc
Related notices & rules
Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly
The tariff classification of a pair of children's athleticshoes in a plastic lunchbox, from Hong Kong.
NY 859695 Jan. 30, 1991 CLA-2-64:S:N:N3D:347-T 859695 CATEGORY: Classification TARIFF NO.: 6402.91.40 ; 4202.99.00 Mr. Joseph F. Straus BBC International Ltd. 19 West 34 St. New York, N.Y. 10001 RE: The tariff classification of a pair of children's athletic shoes in a plastic lunchbox, from Hong Kong. Dear Mr. Straus: In your letter dated January 17, 1991, you requested a tariff classification ruling. The submitted sample consists of a 1/2 pair of children's high-top athletic style shoes, enclosed in a molded plastic lunchbox with a top carry handle and a snap closure. The shoe has a functionally stitched plastic upper, with all plastic overlays and reinforcements, and a six eyelet lace closure. It also has a two color molded rubber/plastic bottom, which overlaps approximately 24 percent of the upper's periphery by over 1/4 inch, but only in the area limited to the front of the shoe around the toes. The plastic lunchbox, which you state will not contain a thermos, is not considered to be the usual packaging for footwear and will be separately classified. The applicable subheading for the child's shoe will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 6 percent ad valorem. The applicable subheading for the plastic lunchbox will be 4202.99.00, HTS, which provides for trunks, suitcases, vanity cases... and similar containers; other; other. The rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
Other CBP classification decisions referencing the same tariff code.
Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.
Request for comments and notice of public hearing.
CIT and CAFC court opinions related to the tariff classifications in this ruling.