CBP Ruling N084299 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

for men’s training shoes. The submitted sample, which you identify as a men’s training shoe, model #106, is a size 8 below the ankle shoe that has an outer sole and upper composed of rubber/plastics and a foxing or a foxing-like band which overlaps the upper by ¼ of an inch. In a telephone conversation with this office,

CBP rationale

The applicable subheading for model #106, men’s training shoe will be 6402.99.6030, 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: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: valued not over $3.

Full text

N084299 December 3, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.6030 Mr. Troy Clarke CBT International, Inc. 249 East Ocean Blvd., Suite 650 Long Beach, CA. 90802 RE: The tariff classification of footwear from China Dear Mr. Clarke: In your letter dated October 30, 2009 you requested a tariff classification ruling on behalf of Fermiano Revolution, Inc. for men’s training shoes. The submitted sample, which you identify as a men’s training shoe, model #106, is a size 8 below the ankle shoe that has an outer sole and upper composed of rubber/plastics and a foxing or a foxing-like band which overlaps the upper by ¼ of an inch. In a telephone conversation with this office, you stated that the F.O.B. value is $2.85. The applicable subheading for model #106, men’s training shoe will be 6402.99.6030, 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: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: valued not over $3.00/pair: other: for men. The rate of duty will be 48%. 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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