CBP Ruling N034250 — The tariff classification of footwear from Vietnam

Tariff classification

Headings: 6402

Product description

The submitted sample, identified as “Pixie” model #301777, is a girl’s/youth’s athletic-type shoe that does not cover the wearer’s ankle. The shoe has a functionally stitched rubber/plastic material upper with a padded tongue, a lace closure and a cemented and sewn-on unit molded rubber/plastic bottom with sidewalls that overlap the upper with a foxing-like band. You have informed this office by telephone that the shoe will be valued at over $6.50 but not over $12.00 per pair.

CBP rationale

The applicable subheading for the girl’s/youth’s shoe, identified as “Pixie” model #301777, will be 6402.99.8005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.

Full text

N034250 August 7, 2008 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.8005 Ms. Cheryl Vandergraff DC Shoes, Inc. 1333 Keystone Way Unit A Vista, CA 92081 RE: The tariff classification of footwear from Vietnam Dear Ms. Vandergraff: In your letter dated July 23, 2008 you requested a tariff classification ruling. The submitted sample, identified as “Pixie” model #301777, is a girl’s/youth’s athletic-type shoe that does not cover the wearer’s ankle. The shoe has a functionally stitched rubber/plastic material upper with a padded tongue, a lace closure and a cemented and sewn-on unit molded rubber/plastic bottom with sidewalls that overlap the upper with a foxing-like band. You have informed this office by telephone that the shoe will be valued at over $6.50 but not over $12.00 per pair. The applicable subheading for the girl’s/youth’s shoe, identified as “Pixie” model #301777, will be 6402.99.8005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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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