The tariff classification of footwear from China
Issued April 27, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.91.6075, 6403.99.9065
Headings: 6403
Product description
Style/spec# KSH-564-A is described as a men’s “chukka” or “desert boot” with a lace-up closure and a tan suede leather upper that covers the ankle. The shoe also has a stitched and cemented-on rubber sole with a raised heel. Style# ABS-001 is a women’s below the ankle height shoe with a leather upper that includes two closure straps across the instep with metal side buckles. The shoe also has a molded rubber/plastic outsole with a raised heel.
CBP rationale
The applicable subheading for the men’s shoe, style/spec# KSH-564-A will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, for men, youths and boys. The applicable subheading for the women’s shoe, style# ABS-001, will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, not covering the ankle, valued over $2.
Full text
N057258 April 27, 2009 CLA-2-64:OT:RR:NC:SP:447 CATEGORY: Classification TARIFF NO.: 6403.91.6075, 6403.99.9065 Ms. Kathleen Walsh All-Air Customs Brokers, Inc. 145-43 226th St. Springfield Gardens, NY 11413 RE: The tariff classification of footwear from China Dear Ms. Walsh: In your letter dated April 9, 2009, on behalf of Kingo Shoes USA, Inc., you requested a tariff classification ruling for a men’s shoe, #KSH-564-A and a women’s shoe style# ABS-001, both with leather uppers and rubber/plastics soles. Style/spec# KSH-564-A is described as a men’s “chukka” or “desert boot” with a lace-up closure and a tan suede leather upper that covers the ankle. The shoe also has a stitched and cemented-on rubber sole with a raised heel. Style# ABS-001 is a women’s below the ankle height shoe with a leather upper that includes two closure straps across the instep with metal side buckles. The shoe also has a molded rubber/plastic outsole with a raised heel. The applicable subheading for the men’s shoe, style/spec# KSH-564-A will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. The applicable subheading for the women’s shoe, style# ABS-001, will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, not covering the ankle, valued over $2.50 per pair, for other persons. The rate of duty will be 10% 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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