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The tariff classification of footwear from China
Issued May 13, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N103535 (May 13, 2010)
Tariff classification
HTS codes: 6404.20.4060
Headings: 6404
Product description
The submitted sample which is identified by you as product name “Pro Canvas Ballet,” is a pair of ladies ballet shoes, each of which has an outer sole consisting of two sewn-on elliptically shaped suede (leather) patches which constitute the constituent material having the greatest surface area in contact with the ground. Each of the uppers is composed of 100% cotton woven textile material and features four elasticized textile material straps that secure the shoe to the wearer’s foot. We will presume from our examination of the sample that any rubber/plastics material components that are present in each of these ballet shoes, accounts for less than 10% of the total weight of each shoe. The shoes have an F.O.B. value of $3.53 per pair.
CBP rationale
The applicable subheading for these ballet shoes will be 6404.20.4060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear, in which the uppers’ external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer soles’ external surface is predominately leather or composition leather; in which each shoe, by weight, is less than 10% of rubber and/or plastics; and which is valued over $2.
Full text
N103535 May 13, 2010 CLA-2-64:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.20.4060 Ms. Melissa Brannan Capezio Ballet Makers, Inc. One Campus Road Totowa, NJ 07512 RE: The tariff classification of footwear from China Dear Ms. Brannan: In your undated letter received by this office on April 29, 2010 you requested a tariff classification ruling. The submitted sample which is identified by you as product name “Pro Canvas Ballet,” is a pair of ladies ballet shoes, each of which has an outer sole consisting of two sewn-on elliptically shaped suede (leather) patches which constitute the constituent material having the greatest surface area in contact with the ground. Each of the uppers is composed of 100% cotton woven textile material and features four elasticized textile material straps that secure the shoe to the wearer’s foot. We will presume from our examination of the sample that any rubber/plastics material components that are present in each of these ballet shoes, accounts for less than 10% of the total weight of each shoe. The shoes have an F.O.B. value of $3.53 per pair. The applicable subheading for these ballet shoes will be 6404.20.4060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear, in which the uppers’ external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer soles’ external surface is predominately leather or composition leather; in which each shoe, by weight, is less than 10% of rubber and/or plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem. 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 Stacey Kalkines at 646-733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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