The tariff classification of footwear from China
Issued July 21, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.90
Headings: 6404
Product description
The submitted half pair sample, identified as style “nwHot2Handle2,” is a women’s closed-toe, closed-heel casual shoe with a predominately textile material upper that does not cover the wearer’s ankle. The shoe has a thin, removable leather strap-type shoelace that is laced around the upper’s topline and is tied around the wearer’s ankle to secure the shoe on the foot. The shoe also has a rubber/plastic outer sole and an encircling rubber/plastic foxing-tape that overlaps the upper at the sole.
CBP rationale
The applicable subheading for the shoe, identified as style “nwHot2Handle2,” will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels; which is not a slip-on; and which is valued over $12 per pair.
Full text
NY L86102 July 21, 2005 CLA-2-64:RR:NC:SP:247 L86102 CATEGORY: Classification TARIFF NO.: 6404.19.90 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of footwear from China Dear Ms. Fox: In your letter dated July 7, 2005, on behalf of Nine West, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as style “nwHot2Handle2,” is a women’s closed-toe, closed-heel casual shoe with a predominately textile material upper that does not cover the wearer’s ankle. The shoe has a thin, removable leather strap-type shoelace that is laced around the upper’s topline and is tied around the wearer’s ankle to secure the shoe on the foot. The shoe also has a rubber/plastic outer sole and an encircling rubber/plastic foxing-tape that overlaps the upper at the sole. You state that the shoe will be valued at over $12 per pair. The applicable subheading for the shoe, identified as style “nwHot2Handle2,” will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels; which is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 9% ad valorem. We note that the submitted shoe is not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes will be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” 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
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