The tariff classification of footwear from China
Issued June 23, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.11.8060
Headings: 6404
Product description
The submitted sample identified as style name “Sensation,” is an above-the-ankle lace-up sneaker with an outer sole composed of rubber/plastics.
CBP rationale
The applicable subheading for style name “Sensation,” will be 6404.11.8060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.
Full text
N108185 June 23, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.8060 Mr. Randy Scurlock Coogi 60 Metro Way, Suite 2 Secaucus, NJ 07094 RE: The tariff classification of footwear from China Dear Mr. Scurlock: In your undated letter, you requested a tariff classification ruling for Tyvek footwear. The submitted sample identified as style name “Sensation,” is an above-the-ankle lace-up sneaker with an outer sole composed of rubber/plastics. You state that the Tyvek upper is formed by a fully integrated process using polyethylene fibers which are first flash spun, then bonded together by heat and pressure, without the use of binders, sizers or fillers. These polyethylene fibers are considered “textile” for tariff purposes. The sneaker features a foxing or foxing-like band which overlaps the upper by ¼” or more and has an F.O.B. value of $7.50/pair. The applicable subheading for style name “Sensation,” will be 6404.11.8060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: for women. The rate of duty will be 90 cents/pair + 20% 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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