CBP Ruling N140280 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half-pair sample identified as style “BAB 07 PU,” is a below-the-ankle infant’s shoe with a rubber/plastics unit molded outer sole which overlaps the upper by 1/8th of an inch. The functionally stitched upper, as stated by you, is composed of rubber/plastics and features sections of rubber/plastics which are lasted under and cemented to the top of the outer sole. These sections, which are stitched to an otherwise incomplete upper, provide rigidity and structural strength to the upper and consequently, are included in its surface area measurement. The upper also features a rubber/plastics Velcro® strap at the instep which secures the shoe to the wearer’s foot. In a subsequent communication with our office, you provided an F.O.B. value of $10.00/pair.

CBP rationale

The applicable subheading for style “BAB 07 PU,” infant’s shoe will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or a foxing-like band; other: valued over $6.

Full text

N140280 January 20, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.80 Ms. Mei C. Li Marubeni America Corporation 375 Lexington Avenue, 6th Flr. New York, N.Y. 10017 RE: The tariff classification of footwear from China Dear Ms. Li: In your ruling letters dated November 16, 2010 and December 20, 2010 you requested a tariff classification ruling. The submitted half-pair sample identified as style “BAB 07 PU,” is a below-the-ankle infant’s shoe with a rubber/plastics unit molded outer sole which overlaps the upper by 1/8th of an inch. The functionally stitched upper, as stated by you, is composed of rubber/plastics and features sections of rubber/plastics which are lasted under and cemented to the top of the outer sole. These sections, which are stitched to an otherwise incomplete upper, provide rigidity and structural strength to the upper and consequently, are included in its surface area measurement. The upper also features a rubber/plastics Velcro® strap at the instep which secures the shoe to the wearer’s foot. In a subsequent communication with our office, you provided an F.O.B. value of $10.00/pair. The applicable subheading for style “BAB 07 PU,” infant’s shoe will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or a foxing-like band; other: valued over $6.50 but not over $12.00/pair. 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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