N069061 N0 Ruling Active

The tariff classification of footwear

Issued July 23, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.99.9005

Headings: 6402

Product description

The submitted samples are identified as men’s lace-up basketball shoes. Style D196MWDY covers the ankle, Style D276MWWS does not. The shoes have outer soles and uppers of rubber/plastics. Both styles have foxing or foxing-like bands.

CBP rationale

The applicable subheading for Style D196MWDY will be 6402.91.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: covering the ankle: other: valued over $12/pair, tennis shoes, basketball shoes, gym shoes, training shoes and the like. The applicable subheading for Style D276MWWS will be 6402.99.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: other: valued over $12/pair, tennis shoes, basketball shoes, gym shoes, training shoes and the like.

Full text

N069061 July 23, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402 .91.9005, 6402.99.9005 Ms. Yan Wu AND 1 101 Enterprise, Suite 100 Aliso Viejo, CA 92656 RE: The tariff classification of footwear Dear Ms. Wu: In your letter dated July 13, 2009 you requested a tariff classification ruling for two shoes identified as Style D276MWWS and Style D196MWDY. The submitted samples are identified as men’s lace-up basketball shoes. Style D196MWDY covers the ankle, Style D276MWWS does not. The shoes have outer soles and uppers of rubber/plastics. Both styles have foxing or foxing-like bands. You state that the value for both styles is over $12/pair. The applicable subheading for Style D196MWDY will be 6402.91.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: covering the ankle: other: valued over $12/pair, tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20 percent ad valorem. The applicable subheading for Style D276MWWS will be 6402.99.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: other: valued over $12/pair, tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20 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/. The submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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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