The tariff classification of footwear from China
Issued March 31, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N153476 (March 31, 2011)
Tariff classification
HTS codes: 6404.20.2060
Headings: 6404
Product description
The submitted sample which is identified by you as style #206, is a pair of ladies open toe/heel “modern” dance shoes which only cover the balls of the feet. Each “shoe” has a sewn-on leather outer sole which constitutes the constituent material having the greatest surface area in contact with the ground. Each upper is composed of textile nylon mesh and features elasticized textile straps that secure the shoe to the wearer’s foot. We will presume from our examination of the sample that any rubber/plastics material components that are present in each of these dance shoes accounts for less than 10% of the total weight of each shoe. You provided an F.O.B. value of $2.08 per pair.
CBP rationale
The applicable subheading for these ballet shoes will be 6404.20.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the uppers’ external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer soles’ external surface is predominately leather or composition leather; in which each shoe, by weight, is less than 10% of rubber and/or plastics; and which is valued not over $2.
Full text
N153476 March 31, 2011 CLA-2-64:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.20.2060 Ms. Niki Arias Revolution Dancewear 6100 W. Howard Street Niles, IL 60714 RE: The tariff classification of footwear from China Dear Ms. Arias: In your letter dated March 9, 2011 you requested a tariff classification ruling. The submitted sample which is identified by you as style #206, is a pair of ladies open toe/heel “modern” dance shoes which only cover the balls of the feet. Each “shoe” has a sewn-on leather outer sole which constitutes the constituent material having the greatest surface area in contact with the ground. Each upper is composed of textile nylon mesh and features elasticized textile straps that secure the shoe to the wearer’s foot. We will presume from our examination of the sample that any rubber/plastics material components that are present in each of these dance shoes accounts for less than 10% of the total weight of each shoe. You provided an F.O.B. value of $2.08 per pair. The applicable subheading for these ballet shoes will be 6404.20.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the uppers’ external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer soles’ external surface is predominately leather or composition leather; in which each shoe, by weight, is less than 10% of rubber and/or plastics; and which is valued not over $2.50 per pair. The rate of duty will be 15% ad valorem. 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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