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The tariff classification of footwear from China
Issued May 28, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N028153 (May 28, 2008)
Tariff classification
HTS codes: 6404.19.5090
Headings: 6404
Product description
The submitted sample identified as “Skidders” footwear for kids, style # XK3502, is a pair of size 5 infant’s slip-on bootie-type shoes with knit textile sock top uppers that cover the ankle. The shoe has an injection molded rubber/plastic cupsole bottom with a toe bumper and with a rubber/plastic foxing-like band. You have informed this office by telephone that the shoe will be valued at under $3.00 per pair.
CBP rationale
The applicable subheading for the “Skidders” footwear for kids, style # XK3502, will be 6404.19.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with an upper predominately of textile materials; with an outer sole predominately of rubber and/or plastics; which is not “athletic footwear”; which does not have open-toes or open-heels; which has a rubber/plastic foxing or foxing-like band; and which is valued not over $3.
Full text
N028153 May 28, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.5090 Mr. Michael R. Matalon Celebrity International, Inc. 100 West 33rd St. Ste 800 New York, NY 10001 RE: The tariff classification of footwear from China Dear Mr. Matalon: In your letter dated May 9, 2008 you requested a tariff classification ruling. The submitted sample identified as “Skidders” footwear for kids, style # XK3502, is a pair of size 5 infant’s slip-on bootie-type shoes with knit textile sock top uppers that cover the ankle. The shoe has an injection molded rubber/plastic cupsole bottom with a toe bumper and with a rubber/plastic foxing-like band. You have informed this office by telephone that the shoe will be valued at under $3.00 per pair. The applicable subheading for the “Skidders” footwear for kids, style # XK3502, will be 6404.19.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with an upper predominately of textile materials; with an outer sole predominately of rubber and/or plastics; which is not “athletic footwear”; which does not have open-toes or open-heels; which has a rubber/plastic foxing or foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48% 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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