The tariff classification of footwear from China
Issued July 17, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.99.9065
Headings: 6403
Product description
The submitted sample, identified as style PP 369662 “Suede and Metallic Cushion Walk Loafer,” is a women’s closed-toe, closed-heel shoe with a leather upper that does not cover the ankle. This slip-on shoe features a sewn-in leather vamp plug with an adjustable decorative strap and it has a cemented-on rubber/plastic sole. The shoe will be valued at over $2.50 per pair.
CBP rationale
The applicable subheading for the shoe, style PP 369662 “Suede and Metallic Cushion Walk Loafer,” will be 6403.99.9065, 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; for other persons; valued over $2.
Full text
N013241 July 17, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Mr. Fernando Ramos Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Mr. Ramos: In your letter dated June 18, 2007 you requested a tariff classification ruling. The submitted sample, identified as style PP 369662 “Suede and Metallic Cushion Walk Loafer,” is a women’s closed-toe, closed-heel shoe with a leather upper that does not cover the ankle. This slip-on shoe features a sewn-in leather vamp plug with an adjustable decorative strap and it has a cemented-on rubber/plastic sole. The shoe will be valued at over $2.50 per pair. The applicable subheading for the shoe, style PP 369662 “Suede and Metallic Cushion Walk Loafer,” will be 6403.99.9065, 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; for other persons; valued over $2.50 per pair…for women. 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/. 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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