CBP Ruling N136996 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample identified as style KSF40196WBMK, is a women’s below-the-ankle lace up “athletic” shoe having an outer sole composed of rubber/plastics. The outer sole has, what you describe as “cleats” molded into its surface on the forefoot portion of the shoe only. These projections measure less than ¼ of an inch from the surrounding sole material, are not sharp or pointed and are not widely spaced apart (which would make everyday walking impractical). Consequently, this shoe is precluded from classification as “sports” footwear. The upper is composed of both rubber/plastics and textile “mesh” material, with the textile material predominating as the constituent material having the greatest external surface area. In a subsequent communication with our office,

CBP rationale

The applicable subheading for style KSF40196WBMK will be 6404.11.9050, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.

Full text

N136996 December 30, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Yan Wu American Sporting Goods Corporation 101 Enterprise, Suite 200 Aliso Viejo, CA 92656 RE: The tariff classification of footwear from China Dear Ms. Wu: In your letter dated November 29, 2010 you requested a tariff classification ruling. The submitted half pair sample identified as style KSF40196WBMK, is a women’s below-the-ankle lace up “athletic” shoe having an outer sole composed of rubber/plastics. The outer sole has, what you describe as “cleats” molded into its surface on the forefoot portion of the shoe only. These projections measure less than ¼ of an inch from the surrounding sole material, are not sharp or pointed and are not widely spaced apart (which would make everyday walking impractical). Consequently, this shoe is precluded from classification as “sports” footwear. The upper is composed of both rubber/plastics and textile “mesh” material, with the textile material predominating as the constituent material having the greatest external surface area. In a subsequent communication with our office, you stated that the shoe is designed for running and provided an F.O.B. value of over $12.00/pair. The applicable subheading for style KSF40196WBMK will be 6404.11.9050, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for women: other. The rate of duty will be 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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