The tariff classification of trail/casual shoes from China.
Issued August 6, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.99.6075, 6403.99.9065
Headings: 6403
Product description
All five shoes have uppers of leather and pieced textile panels; in all five, leather is taken to be the constituent material having the greatest external surface area per your stated breakdown. The shoes are low-cut, with lace closures and with lugged rubber/plastic traction outer soles, suitable for hiking trails or for casual use. There are no separate corresponding women’s styles in the product line. In our opinion, this type of footwear is commonly worn by both sexes (i.e., unisex). The samples are being returned, as requested.
CBP rationale
The applicable subheading for the B_3121 (CHAOS PASS), B_3211 (SAWTOOTH), B_3212 (TRAIL GRINDER II), K_1001 (A-ZONE) and N_3006 (MINAGO), in sizes up to and including American men's size 8, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons. the applicable subheading will be 6403.99.6075, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys.
Full text
PD I84656 August 6, 2002 CLA-2-64: G23 I84656 CATEGORY: Classification TARIFF NO.: 6403.99.6075; 6403.99.9065 Mr. Jeffrey Tooze Columbia Sportswear Company 14375 N. W. Science Park Drive Portland, OR 97229 RE: The tariff classification of trail/casual shoes from China. Dear Mr. Tooze: In your letter of July 26, 2002, you requested a tariff classification ruling on five styles of trail/casual footwear to be imported from China. The samples submitted with your request are the Columbia brand styles B_3121 (CHAOS PASS), B_3211 (SAWTOOTH) and B_3212 (TRAIL GRINDER II); the Convert brand style K_1001 (A-ZONE); and finally the Sorel brand style N_3006 (MINAGO). All five shoes have uppers of leather and pieced textile panels; in all five, leather is taken to be the constituent material having the greatest external surface area per your stated breakdown. The shoes are low-cut, with lace closures and with lugged rubber/plastic traction outer soles, suitable for hiking trails or for casual use. There are no separate corresponding women’s styles in the product line. In our opinion, this type of footwear is commonly worn by both sexes (i.e., unisex). The samples are being returned, as requested. The applicable subheading for the B_3121 (CHAOS PASS), B_3211 (SAWTOOTH), B_3212 (TRAIL GRINDER II), K_1001 (A-ZONE) and N_3006 (MINAGO), in sizes up to and including American men's size 8, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. -2- For American men's sizes 8.5 and larger, the applicable subheading will be 6403.99.6075, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 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. If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-3042. Sincerely, Jeffrey Walgreen, Service Port Director Portland, Maine
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