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The tariff classification of footwear from Japan
Issued October 17, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N040555 (October 17, 2008)
Tariff classification
HTS codes: 6404.19.9090
Headings: 6404
Product description
The two submitted half pair samples, identified as styles “Baby Japan Yellow” and “Child Japan Red,” are an infant’s and a child’s size shoe with closed toes, closed heels and with predominately textile material uppers that cover the wearer’s ankle. Both shoes also have a hook-and-loop closure strap at the instep and rubber/plastic outsoles with molded sidewalls that overlap the upper with a foxing-like band.
CBP rationale
The applicable subheading for the two shoe styles, identified as “Baby Japan Yellow” and Child Japan Red,” will be 6404.19.9090, 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
N040555 October 17, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.9090 Ms. Mei C. Li Marubeni American Corporation 375 Lexington Ave. New York, NY 10017-5644 RE: The tariff classification of footwear from Japan Dear Ms. Li: In your letter dated September 30, 2008 you requested a tariff classification ruling. The two submitted half pair samples, identified as styles “Baby Japan Yellow” and “Child Japan Red,” are an infant’s and a child’s size shoe with closed toes, closed heels and with predominately textile material uppers that cover the wearer’s ankle. Both shoes also have a hook-and-loop closure strap at the instep and rubber/plastic outsoles with molded sidewalls that overlap the upper with a foxing-like band. You state in your letter that these shoes will both be valued at over $12 per pair. The applicable subheading for the two shoe styles, identified as “Baby Japan Yellow” and Child Japan Red,” will be 6404.19.9090, 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/. 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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