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The tariff classification of footwear from China
Issued August 9, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N174987 (August 9, 2011)
Tariff classification
HTS codes: 6405.90.9000
Headings: 6405
Product description
The submitted half-pair sample identified as style “Emilie3,” is a women’s slip-on “ballet” shoe with a leather outer sole and a woven rubber/plastic upper. You provided an F.O.B. value of $38.98/pair.
CBP rationale
The applicable subheading for style “Emilie3” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other.
Full text
N174987 August 9, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Pray: In your letter dated July 11, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as style “Emilie3,” is a women’s slip-on “ballet” shoe with a leather outer sole and a woven rubber/plastic upper. You provided an F.O.B. value of $38.98/pair. The applicable subheading for style “Emilie3” 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
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