N065160 N0 Ruling Active

The tariff classification of footwear from China

Issued June 26, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.99.7030

Headings: 6402

Product description

The submitted sample, identified as style# M888, is a men’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 $3.00 but not over $6.50 per pair.

CBP rationale

The applicable subheading for the men’s shoe, style# M888, will be 6402.99.7030, 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 $3 but not over $6.

Full text

N065160 June 26, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.7030 Mr. Stephen Wong Oceanland Services Inc. P.O. Box 1249 8054 E. Garvey Ave., #200 Rosemead, CA 91770 RE: The tariff classification of footwear from China Dear Mr. Wong: In your letter dated June 8, 2009, on behalf of Kany Trading Inc., you requested a tariff classification ruling. The submitted sample, identified as style# M888, is a men’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 $3.00 but not over $6.50 per pair. The applicable subheading for the men’s shoe, style# M888, will be 6402.99.7030, 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 $3 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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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