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The tariff classification of footwear from China
Issued September 25, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N075317 (September 25, 2009)
Tariff classification
HTS codes: 6402.99.4060
Headings: 6402
Product description
The submitted sample identified as a women’s shoe, style FERGUS2, has an upper composed of textile material with an external layer of rubber/plastic and an attached leather ornament. The leather ornamentation accounts for more than 10% of the external surface area of the upper. The outer sole material is rubber/plastics.
CBP rationale
The applicable subheading for style FERGUS2 will be 6402.99.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics: footwear of the slip-on type: for women.
Full text
N075317 September 25, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Brenda Bodnar Nine West Footwear Corporation 180 Rittenhouse Circle Bristol, Pa. 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letter dated September 9, 2009 you requested a tariff classification ruling. The submitted sample identified as a women’s shoe, style FERGUS2, has an upper composed of textile material with an external layer of rubber/plastic and an attached leather ornament. The leather ornamentation accounts for more than 10% of the external surface area of the upper. The outer sole material is rubber/plastics. The applicable subheading for style FERGUS2 will be 6402.99.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics: footwear of the slip-on type: for women. The rate of duty will be 37.5%. 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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