The tariff classification of footwear from China
Issued March 30, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.30
Headings: 6405
Product description
The submitted sample is a pair of baby shoes, identified as Style #KB8825. This infant’s crib shoe is said to have a 100% woven cotton textile material external surface area upper and it has a separately sewn-on woven textile material outer sole. The shoe also has a textile tongue and two textile hook-and-loop closure straps that cross over the instep.
CBP rationale
The applicable subheading for this infant’s shoe, identified as Style #KB8825, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included).
Full text
NY M81035 March 30, 2006 CLA-2-64:RR:NC:SP:247 M81035 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Peter Weinrauch Import Commodity Group Ltd. 131 East Merrick Rd. Valley Stream, NY 11580 RE: The tariff classification of footwear from China Dear Mr. Weinrauch: In your letter dated March 7, 2006, on behalf of Impact Imports, you requested a tariff classification ruling. The submitted sample is a pair of baby shoes, identified as Style #KB8825. This infant’s crib shoe is said to have a 100% woven cotton textile material external surface area upper and it has a separately sewn-on woven textile material outer sole. The shoe also has a textile tongue and two textile hook-and-loop closure straps that cross over the instep. The applicable subheading for this infant’s shoe, identified as Style #KB8825, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We note that this footwear item is not subject to quota or the requirement of a visa. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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