The tariff classification of footwear from China
Issued September 30, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.9060
Headings: 6404
Product description
The submitted sample, identified as style name Compass, is described by you as a women’s ventilated hiking shoe with a textile upper and a rubber/plastic sole. This closed toe, closed heel sandal-like shoe does not cover the ankle and has a predominately stretch textile material upper with large segmented openings along its sides and a molded rubber/plastic outsole with drainage/ventilation holes. The upper also features a functional lace closure with a cinch-type cord lace and a plastic slip-stop, which passes through various looped textile and plastic eyelets and allows this “ventilated” shoe to be tightened and secured on the wearer’s foot. You have informed this office that the shoe will be valued at over $12 per pair.
CBP rationale
The applicable subheading for the shoe, style name Compass, will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels, or is not a slip-on; and which is valued over $12 per pair.
Full text
N038625 September 30, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated September 13, 2008, on behalf of Jimlar Corp., you requested a tariff classification ruling. The submitted sample, identified as style name Compass, is described by you as a women’s ventilated hiking shoe with a textile upper and a rubber/plastic sole. This closed toe, closed heel sandal-like shoe does not cover the ankle and has a predominately stretch textile material upper with large segmented openings along its sides and a molded rubber/plastic outsole with drainage/ventilation holes. The upper also features a functional lace closure with a cinch-type cord lace and a plastic slip-stop, which passes through various looped textile and plastic eyelets and allows this “ventilated” shoe to be tightened and secured on the wearer’s foot. You have informed this office that the shoe will be valued at over $12 per pair. The applicable subheading for the shoe, style name Compass, will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels, or is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 9% 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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