5 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China
Issued December 10, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N020337 (December 10, 2007)
Tariff classification
HTS codes: 6403.99.9041
Headings: 6403
Product description
The submitted sample, identified as “Kid’s Rob Dyrdek” Model #301123, is a below-the-ankle height athletic-type shoe for children with a predominately leather upper.
CBP rationale
The applicable subheading for the shoe, Kid’s Rob Dyrdek Model #301123, will be 6403.99.9041, 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
N020337 December 10, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9041 Ms. Jenny Murdock DC Shoes Inc. 1333 Keystone Way Unit A Vista, CA 92081 RE: The tariff classification of footwear from China Dear Ms. Murdock: In your letter dated November 21, 2007 you requested a tariff classification ruling. The submitted sample, identified as “Kid’s Rob Dyrdek” Model #301123, is a below-the-ankle height athletic-type shoe for children with a predominately leather upper. You state that the shoe has an upper that is approximately 78% leather and 22% synthetic. The shoe has a padded tongue, a lace closure, a foxing or foxing-like band and a molded rubber/plastic sole. We note that the submitted shoe is identified as being a “kids” shoe and labeled with the size designation “K1.” There is no other designation on the shoe to indicate that it is a “boys” shoe, nor is there any other evidence provided that you also import this same shoe style for girls. The applicable subheading for the shoe, Kid’s Rob Dyrdek Model #301123, will be 6403.99.9041, 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…other. 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
More rulings on the same tariff codes
The tariff classification of footwear from Italy and Brazil
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of children’s footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China or Vietnam
Follow N020337
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.