The tariff classification of footwear from China
Issued August 2, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.3540
Headings: 6404
Product description
The submitted sample is a size 9, slip-on shoe with an outer sole of rubber or plastics and an upper of textile material. The sidewalls of the unit-molded outer sole overlap the upper in excess of ¼ inch around the entire perimeter of the shoe and is a foxing or foxing-like band. Your request concerns whether or not the shoe is open-heel. T.D. 93-88 dated October 25, 1993 defines “open heeled shoes” as having uppers wherein all or part of the back of the wearer’s heel can be seen. For footwear classification purposes, USCBP interprets the “heel” to be the rearmost boney part of the human foot, the top of which is located just below the Achilles tendon. In this regard, Style MK-045 has an open-heel.
CBP rationale
The applicable subheading for Style MK-045 will be 6404.19.3540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material: other: footwear with open toes or open heels; other.
Full text
N014503 August 2, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3540 Mr. John B. Pellegrini McGuireWoods LLP 1345 Avenue of the Americas New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated July 16, 2007 you requested a classification ruling on behalf of The Timberland Company for an item described as a man’s clog, Style MK-045. The submitted sample is a size 9, slip-on shoe with an outer sole of rubber or plastics and an upper of textile material. The sidewalls of the unit-molded outer sole overlap the upper in excess of ¼ inch around the entire perimeter of the shoe and is a foxing or foxing-like band. Your request concerns whether or not the shoe is open-heel. T.D. 93-88 dated October 25, 1993 defines “open heeled shoes” as having uppers wherein all or part of the back of the wearer’s heel can be seen. For footwear classification purposes, USCBP interprets the “heel” to be the rearmost boney part of the human foot, the top of which is located just below the Achilles tendon. In this regard, Style MK-045 has an open-heel. The applicable subheading for Style MK-045 will be 6404.19.3540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material: other: footwear with open toes or open heels; other. The applicable rate of duty will be 37.5 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
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