CBP Ruling N136975 — The tariff classification of footwear from China

Tariff classification

Headings: 6403

Product description

This ruling is being issued based upon the accuracy of your statements and the illustrative documents provided by you regarding the percentage measurements of the materials used to manufacture the submitted footwear item. This information may be verified at the time of importation. The submitted half-pair sample identified as article G22229 “Superstar II,” is a men’s low cut lace-up “athletic” shoe with an outer sole composed of rubber/plastic. The external surface area of the upper is composed predominately of leather (51%), with the remaining component materials being rubber/plastic (47%; exclusive of the eyelet stays which are accessories or reinforcements) and textile (2%). You provided an F.O.B. value of $12.84 per pair and suggest classification under subheading 6403.99.6040, Harmonized Tariff Schedule of the United States, (HTSUS).

CBP rationale

The applicable subheading for article G22229 “Superstar II,” will be 6403.99.6040, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; footwear with outer soles of rubber/plastic which does not cover the ankle; other than welt footwear; for men, youths and boys: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other.

Full text

N136975 January 6, 2011 CLA-2-64:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.6040 Ms. DeeDee DeSmet Adidas5055 N. Greeley Avenue Portland, OR 97217 RE: The tariff classification of footwear from China Dear Ms. DeSmet:In your letter dated November 24, 2010 you requested a tariff classification ruling for a men’s tennis shoe. This ruling is being issued based upon the accuracy of your statements and the illustrative documents provided by you regarding the percentage measurements of the materials used to manufacture the submitted footwear item. This information may be verified at the time of importation. The submitted half-pair sample identified as article G22229 “Superstar II,” is a men’s low cut lace-up “athletic” shoe with an outer sole composed of rubber/plastic. The external surface area of the upper is composed predominately of leather (51%), with the remaining component materials being rubber/plastic (47%; exclusive of the eyelet stays which are accessories or reinforcements) and textile (2%). You provided an F.O.B. value of $12.84 per pair and suggest classification under subheading 6403.99.6040, Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for article G22229 “Superstar II,” will be 6403.99.6040, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; footwear with outer soles of rubber/plastic which does not cover the ankle; other than welt footwear; for men, youths and boys: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5% 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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