The tariff classification of footwear from China
Issued July 8, 2008 by U.S. Customs and Border Protection.
Tariff classification
Product description
The submitted sample identified as style number SD02 and as product name “Rosa” is a women’s ballroom dancing shoe with a 3-inch high spike heel. The shoe has an open-toe, closed heel predominately rubber/plastics material upper comprised of crisscrossing straps with a metal buckle closure and it also has a suede leather outer sole.
CBP rationale
The applicable subheading for the women’s shoe, identified as Style SD02 “Rosa,” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear; other; other.
Full text
N031352 July 8, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405..90.9000 Ms. L’Tonya Bennett Ballet Makers Inc. 20-10 Maple Avenue, #35F Fairlawn, NJ 07410 RE: The tariff classification of footwear from China Dear Ms. Bennett: In your letter received June 19, 2008 you requested a tariff classification ruling. The submitted sample identified as style number SD02 and as product name “Rosa” is a women’s ballroom dancing shoe with a 3-inch high spike heel. The shoe has an open-toe, closed heel predominately rubber/plastics material upper comprised of crisscrossing straps with a metal buckle closure and it also has a suede leather outer sole. You state that the shoe will be valued at over $12 per pair. The applicable subheading for the women’s shoe, identified as Style SD02 “Rosa,” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear; other; other. The rate of duty will be 12.5% 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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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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