CBP Ruling M85171 — The tariff classification of footwear from China.

Tariff classification

Headings: 6404

Product description

The submitted sample is a lace-up, low-cut, casual shoe with an upper of textile material. The outer sole, identified as "rubber enmeshed hemp canvas" is composed of textile material and rubber/plastics. The constituent material of the outer sole having the greatest external surface area in contact with the ground, when in use, is rubber/plastics. We note that although the shoes have molded rubber/plastic soles with encircling foxing bands and toe bumpers, a common characteristic of athletic footwear, the soles are heavy, not very flexible and the shoes are not the type of footwear that is used in athletic activities requiring fast footwork or extensive running. The shoes are not "like" tennis shoes, basketball shoes, gym shoes or training shoes, the exemplars named in Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), under Additional U.S. Note 2.

CBP rationale

The applicable subheading for style 109 will be 6404.19.90, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, other, valued over$12/pair.

Full text

NY M85171 July 31, 2006 CLA-2:64:RR:NC:TA:247 M85171 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. Patrick Fox V.F. Outdoor, Inc. 15700 Shoemaker Avenue Santa Fe Springs, CA 90670 RE: The tariff classification of footwear from China. Dear Mr. Fox: In your letter dated July 18, 2006 you requested a tariff classification ruling for a shoe identified as style 109. The submitted sample is a lace-up, low-cut, casual shoe with an upper of textile material. The outer sole, identified as "rubber enmeshed hemp canvas" is composed of textile material and rubber/plastics. The constituent material of the outer sole having the greatest external surface area in contact with the ground, when in use, is rubber/plastics. We note that although the shoes have molded rubber/plastic soles with encircling foxing bands and toe bumpers, a common characteristic of athletic footwear, the soles are heavy, not very flexible and the shoes are not the type of footwear that is used in athletic activities requiring fast footwork or extensive running. The shoes are not "like" tennis shoes, basketball shoes, gym shoes or training shoes, the exemplars named in Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), under Additional U.S. Note 2. You state that these shoes will be valued at more than $12 per pair. The applicable subheading for style 109 will be 6404.19.90, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, other, valued over$12/pair. The general rate of duty will be 9 percent 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/. 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 →