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The tariff classification of footwear from China
Issued December 27, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N004436 (December 27, 2006)
Tariff classification
HTS codes: 6404.19.80
Headings: 6404
Product description
The submitted samples are two pairs of casual shoes, which
CBP rationale
The applicable subheading for both these shoes, identified as Style #W403702 and Style #V403702, will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTSUS), 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 has a foxing or foxing-like band of rubber or plastics; and which is valued over $6.
Full text
N004436 December 27, 2006 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.80 Mr. Robert Glover L.E. Coppersmith, Inc. 525 South Douglas Street El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Mr. Glover: In your letter dated December 8, 2006, on behalf of Volcom, Inc., you requested a tariff classification ruling. The submitted samples are two pairs of casual shoes, which you state are identified as Style #W403702 for women and Style #V403702 for men. Both shoe styles are of the slip-on type with closed-toes and closed-heels and both have predominately canvas textile material uppers that do not cover the ankle. The shoes also have encircling rubber/plastic foxing bands and rubber/plastic soles. You have informed this office by telephone the both the men’s and the women’s shoes will be valued at over $6.50 but not over $12 per pair. The applicable subheading for both these shoes, identified as Style #W403702 and Style #V403702, will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTSUS), 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 has a foxing or foxing-like band of rubber or plastics; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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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