CBP Ruling N153135 — The tariff classification of a bowling shoe from China.

Tariff classification

Headings: 6405

Product description

The submitted sample identified as “Mary Jane B4259/DB-2001W,” is a woman’s size 6 bowling shoe which has an upper of “stamped” plastic material (simulating the appearance of textile) and features a hook and loop closure strap across the instep which secures the shoe to the wearer’s foot. The upper’s external surface area, including accessories or reinforcements, is over 90 percent rubber or plastics. The molded rubber/plastic outer sole incorporates a pronounced “simulated” heel and features a textile sliding pad at the forefoot. The textile sliding pad is a legitimate and essential feature of the sole for this type of bowling shoe, possessing the strength and durability usually required for normal use of an outer sole. The textile sliding pad comprises the constituent material of the outer sole having the greatest external surface area in contact with the ground.

CBP rationale

The applicable subheading for the “Mary Jane B4259/DB-2001W” woman’s bowling shoe will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other.

Full text

N153135 April 4, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Nanette L. DeSanto HH Brown 124 West Putnam Avenue Greenwich, CT 06830 RE: The tariff classification of a bowling shoe from China. Dear Ms. DeSanto: In your letter dated March 8, 2011 you requested a tariff classification ruling. The submitted sample identified as “Mary Jane B4259/DB-2001W,” is a woman’s size 6 bowling shoe which has an upper of “stamped” plastic material (simulating the appearance of textile) and features a hook and loop closure strap across the instep which secures the shoe to the wearer’s foot. The upper’s external surface area, including accessories or reinforcements, is over 90 percent rubber or plastics. The molded rubber/plastic outer sole incorporates a pronounced “simulated” heel and features a textile sliding pad at the forefoot. The textile sliding pad is a legitimate and essential feature of the sole for this type of bowling shoe, possessing the strength and durability usually required for normal use of an outer sole. The textile sliding pad comprises the constituent material of the outer sole having the greatest external surface area in contact with the ground. The applicable subheading for the “Mary Jane B4259/DB-2001W” woman’s bowling shoe will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5 percent 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

View original on CBP CROSS →