CBP Ruling H86997 — The tariff classification of a textile shoe from China.

Tariff classification

Headings: 6404

Product description

The submitted half pair sample identified as style “Qualis – 0069401” is described as an adult’s “Athletic” shoe. The external surface area of the shoe’s upper is predominately textile material. The upper is composed of woven textile fiber materials and plastic pieces wrapping around the toe and heel areas. It also has a lace tie closure and a padded tongue. The molded rubber/plastic outer sole/bottom overlaps the upper by ¼ inch or more at the toe, heel and four points on the sides accounting for less than 40% of the perimeter of the shoe. We do not consider this shoe to have a “foxing like band”. You have informed us, via telephone conversation, that this shoe will be valued over $6.50 but not over $12/pair. We are returning the sample footwear, as you requested.

CBP rationale

The applicable subheading for style “Qualis – 0069401” will be 6404.11.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface area is predominately textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is athletic footwear; and which is valued over $6.

Full text

NY H86997 February 1, 2002 CLA-2-64:RR:NC:TP:347 H86997 CATEGORY: Classification TARIFF NO.: 6404.11.80 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of a textile shoe from China. Dear Mr. Crain: In your letter dated January 15, 2002, written on behalf of your client, K-Swiss Inc., you requested a tariff classification ruling. The submitted half pair sample identified as style “Qualis – 0069401” is described as an adult’s “Athletic” shoe. The external surface area of the shoe’s upper is predominately textile material. The upper is composed of woven textile fiber materials and plastic pieces wrapping around the toe and heel areas. It also has a lace tie closure and a padded tongue. The molded rubber/plastic outer sole/bottom overlaps the upper by ¼ inch or more at the toe, heel and four points on the sides accounting for less than 40% of the perimeter of the shoe. We do not consider this shoe to have a “foxing like band”. You have informed us, via telephone conversation, that this shoe will be valued over $6.50 but not over $12/pair. We are returning the sample footwear, as you requested. The applicable subheading for style “Qualis – 0069401” will be 6404.11.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface area is predominately textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is athletic footwear; and which is valued over $6.50 but not over $12/pair, for men. The rate of duty will be 90 cents/pair + 20% ad valorem. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →