CBP Ruling N012395 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample, identified as Style #L7705H0006, is a little girl’s size 7 shoe with a predominately rubber/plastic upper that does not cover the ankle and a rubber/plastic sole. The shoe has an adjustable hook-and-loop closure strap at the instep that includes a lacy textile material trim accessory or reinforcement. The shoe also has a cemented-on unit molded rubber/plastic cupsole bottom with an encircling foxing-like band that overlaps the upper by a vertical height of well over 1/8-inch and more. You have informed this office by telephone that the shoe will be valued at over $3 but not over $6.50 per pair.

CBP rationale

The applicable subheading for this infant/child’s size 7 shoe, identified as Style #L7705H0006, will be 6402.99.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers predominately of rubber or plastics,… which is not sports footwear,…which does not cover the ankle,… other… which has a foxing or a foxing-like band, and which is valued over $3.

Full text

N012395 June 20, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.7090 Mr. Kevin Maher C-Air CHB 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of footwear from China Dear Mr. Maher: In your letter dated June 6, 2007, on behalf of The Children’s Place, you requested a tariff classification ruling for children’s shoes. The submitted sample, identified as Style #L7705H0006, is a little girl’s size 7 shoe with a predominately rubber/plastic upper that does not cover the ankle and a rubber/plastic sole. The shoe has an adjustable hook-and-loop closure strap at the instep that includes a lacy textile material trim accessory or reinforcement. The shoe also has a cemented-on unit molded rubber/plastic cupsole bottom with an encircling foxing-like band that overlaps the upper by a vertical height of well over 1/8-inch and more. You have informed this office by telephone that the shoe will be valued at over $3 but not over $6.50 per pair. The applicable subheading for this infant/child’s size 7 shoe, identified as Style #L7705H0006, will be 6402.99.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers predominately of rubber or plastics,… which is not sports footwear,…which does not cover the ankle,… other… which has a foxing or a foxing-like band, and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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 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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