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The tariff classification of footwear from China
Issued October 24, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M86972 (October 24, 2006)
Tariff classification
HTS codes: 6403.99.90
Headings: 6403
Product description
The submitted sample, identified as the “Women’s Cushion Walk Laser Cut Mule”-PP# 357415, is a women’s closed toe, open heel, slip-on shoe with a predominately leather upper that includes some textile material backing inside decorative cutout panels in the leather, a textile trim across the vamp and at the topline and a number of small metal decorative studs. The shoe also has a cemented-on rubber/plastic sole, a 3½-inch high heel and it does not cover the ankle.
CBP rationale
The applicable subheading for the women’s shoe, identified as the “Women’s Cushion Walk Laser Cut Mule”-PP# 357415, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.
Full text
NY M86972 October 24, 2006 CLA-2-64:RR:NC:SP:247 M86972 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Irina Parker Avon Products, Inc. 1251 Avenue Of the Americas New York, NY 10105-0196 RE: The tariff classification of footwear from China Dear Ms. Parker: In your letter received October 4, 2006 you requested a tariff classification ruling. The submitted sample, identified as the “Women’s Cushion Walk Laser Cut Mule”-PP# 357415, is a women’s closed toe, open heel, slip-on shoe with a predominately leather upper that includes some textile material backing inside decorative cutout panels in the leather, a textile trim across the vamp and at the topline and a number of small metal decorative studs. The shoe also has a cemented-on rubber/plastic sole, a 3½-inch high heel and it does not cover the ankle. You state that the shoe will be valued at over $6.00 per pair. The applicable subheading for the women’s shoe, identified as the “Women’s Cushion Walk Laser Cut Mule”-PP# 357415, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% 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
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