CBP Ruling E85588 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, model MR-026 is a low-top, athletic type shoe with a lace closure. It has a predominately textile upper external surface with a sewn-on plastic toe bumper overlay and a plastic heel seam that will also be considered to count as external surface upper materials. The textile shoe upper surface also contain a number of reflecting plastic disk-like shapes and squiggly lines, which will be considered as being merely decorative accessories and discounted from consideration as structurally necessary external surface area components materials. The shoe has a cemented-on rubber/plastic outer sole and an EVA midsole which overlaps the upper. You have informed this office by telephone that this shoe will be valued at $18.30 per pair.

CBP rationale

The applicable subheading for the shoe in both model MR-026 (men) and model WR-026 (women), 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 (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and /or plastics; which is “athletic footwear”; and which is valued over $12.

Full text

NY E85588 August 25, 1999 CLA-2-64:RR:NC:TA:347 E85588 CATEGORY: Classification TARIFF NO.: 6404.11.90 Ms. Sherrie Stevenson FPA Customs Brokers, Inc. 152-31, 134 Avenue Jamaica, NY 11434-3505 RE: The tariff classification of footwear from China Dear Ms. Stevenson: In your letter dated August 5, 1999, on behalf of LL International Shoe Co., you requested a tariff classification ruling. The submitted half pair sample, model MR-026 is a low-top, athletic type shoe with a lace closure. It has a predominately textile upper external surface with a sewn-on plastic toe bumper overlay and a plastic heel seam that will also be considered to count as external surface upper materials. The textile shoe upper surface also contain a number of reflecting plastic disk-like shapes and squiggly lines, which will be considered as being merely decorative accessories and discounted from consideration as structurally necessary external surface area components materials. The shoe has a cemented-on rubber/plastic outer sole and an EVA midsole which overlaps the upper. You have informed this office by telephone that this shoe will be valued at $18.30 per pair. The applicable subheading for the shoe in both model MR-026 (men) and model WR-026 (women), 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 (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and /or plastics; which is “athletic footwear”; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem. We are returning the sample as you requested. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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