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The tariff classification of footwear from China
Issued July 21, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N068502 (July 21, 2009)
Tariff classification
HTS codes: 6404.19.9060
Headings: 6404
Product description
The submitted sample is a women’s size 7 shoe with an outer sole of rubber/plastics and an upper of predominantly textile materials. The shoe is secured to the foot by means of an adjustable textile strap over the instep and around the heel. The shoe is constructed in such a way that the side walls of the unit molded outer sole do not overlap the upper. The shoe does not have a foxing or foxing-like band.
CBP rationale
The applicable subheading for the shoe identified as WE060X8 will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: other: valued over $12/pair, for women.
Full text
N068502 July 21, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Rebecca Montgomery New Balance Athletic Shoe, Inc. 10 International Way Lawrence, MA 01843-1064 RE: The tariff classification of footwear from China Dear Ms. Montgomery: In your letter dated July 13, 2009 you requested a tariff classification ruling for a women’s shoe identified as WE060X8. The submitted sample is a women’s size 7 shoe with an outer sole of rubber/plastics and an upper of predominantly textile materials. The shoe is secured to the foot by means of an adjustable textile strap over the instep and around the heel. The shoe is constructed in such a way that the side walls of the unit molded outer sole do not overlap the upper. The shoe does not have a foxing or foxing-like band. You state that the value is over $12/pair. The applicable subheading for the shoe identified as WE060X8 will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: other: valued over $12/pair, for women. The rate of duty will be 9 percent 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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