The tariff classification of footwear from China
Issued July 11, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.11.90
Headings: 6404
Product description
The submitted sample, Style #130015, is a man's athletic style low-top shoe that has a cotton canvas U-throat upper, with a metal stud-type, four eyelet lace closure, a padded tongue and ankle collar, and a cemented-on, rubber/plastic cupsole bottom that overlaps the upper by at least 1 inch, all around the perimeter of the shoe. The shoe, your Office stated via telephone, will be priced at $12.90 per pair. We note that in your letter
CBP rationale
The applicable subheading for this shoe will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and//or plastics; which is either "sports footwear", or a tennis, basketball, gym, or training(jogging) shoe or the like; and which is valued, we presume, over $12.
Full text
NY B87195 July 11, 1997 CLA-2-64:RR:NC:TA:346 B87195 CATEGORY: Classification TARIFF NO.: 6404.11.90 Mr. Daniel F. Angevine Excel International Co. 147-48 182 St., Ste. #201 Jamaica, NY 11413 RE: The tariff classification of footwear from China Dear Mr. Angevine: In your letter dated June 30, 1997, on behalf of the Geoffrey Allen Corp., you requested a tariff classification ruling. The submitted sample, Style #130015, is a man's athletic style low-top shoe that has a cotton canvas U-throat upper, with a metal stud-type, four eyelet lace closure, a padded tongue and ankle collar, and a cemented-on, rubber/plastic cupsole bottom that overlaps the upper by at least 1 inch, all around the perimeter of the shoe. The shoe, your Office stated via telephone, will be priced at $12.90 per pair. We note that in your letter you state that this shoe is not designed to be worn as athletic footwear. Nevertheless, in both appearance and construction, it is very like a tennis, basketball, or jogging(training) shoe, whether or not it will actually be used for such athletic games or purposes. The applicable subheading for this shoe will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and//or plastics; which is either "sports footwear", or a tennis, basketball, gym, or training(jogging) shoe or the like; and which is valued, we presume, over $12.00 per pair. The rate of duty will be 20 percent ad valorem. The shoe is adorned with the registered trademark logo "Perry Ellis America" in several places. You state that your client, the Geoffrey Allen Corporation, is licensed and authorized to import and handle merchandise bearing this trademark. The country of origin marking indicator "MADE IN CHINA" appears, in contrasting black 1/8 inch high capital letters, at the bottom of a white style and size designation label that is sewn onto the inside top portion of the tongue. Customs Regulation 19 CFR 134.47 requires that when the name of a place other than the country of origin appears as part of a trademark or trade name, or as part of a souvenir marking, the name of the actual country of origin must appear in close proximity to the place "or in some other conspicuous location". In the case of this shoe, the ultimate purchaser will inspect the shoes for size and will be readily advised of its country of origin. We therefore find that the country of origin, as printed on this product's style and size designation label, is in a conspicuous place and is sufficient to meet the less stringent proximity requirements of 19 CFR 134.47. 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 James Sheridan at 212-466-5889. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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