CBP Ruling N110577 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample identified as pattern #116274-1/S-Shalin, is a women’s above-the-ankle/below-the-knee fashion boot with an outer sole composed of rubber/plastics. The upper is composed predominately of textile materials, with the “shoe” portion being composed of suede leather and the “shaft” portion of fake fur. The fake fur material is considered non-woven textile for footwear classification purposes. The boot features a drawstring and toggle along its top-line. You provided an F.O.B. value of over $12.00/pair and requested confirmation that the boot is classifiable under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for pattern #116274-1/S-Shalin, will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; other: other: for women.

Full text

N110577 August 20, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Jane A. Sheridan Brown Shoe Company, Inc. 8300 Maryland Avenue St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated June 15, 2010 you requested a tariff classification ruling for a women’s boot. The submitted half pair sample identified as pattern #116274-1/S-Shalin, is a women’s above-the-ankle/below-the-knee fashion boot with an outer sole composed of rubber/plastics. The upper is composed predominately of textile materials, with the “shoe” portion being composed of suede leather and the “shaft” portion of fake fur. The fake fur material is considered non-woven textile for footwear classification purposes. The boot features a drawstring and toggle along its top-line. You provided an F.O.B. value of over $12.00/pair and requested confirmation that the boot is classifiable under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with this classification because the boot is considered a slip-on. The applicable subheading for pattern #116274-1/S-Shalin, will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; other: other: for women. The rate of duty will be 37.5% 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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