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The tariff classification of footwear from China
Issued August 23, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N178296 (August 23, 2011)
Tariff classification
HTS codes: 6404.19.9060
Headings: 6404
Product description
Pliner. The submitted half-pair sample identified as style “#5 Sonia,” is a women’s below-the-ankle slip-on shoe with a molded rubber/plastic outer sole which overlaps the upper by at least ¼ of an inch, thereby constituting a foxing or a foxing-like band. The upper is manufactured with textile material which simulates a “python” snakeskin. You provided an F.O.B. value of $17.00 per pair.
CBP rationale
The applicable subheading for style “#5 Sonia” will be 6404.19.9060, 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: footwear with outer soles of rubber or plastics: not sports or athletic footwear; other: valued over $12.
Full text
N178296 August 23, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Anthony J. Cannata Alto Customhouse Brokers Inc. 145-03 156th Street Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. Cannata: In your letter dated August 1, 2011 you requested a tariff classification ruling on behalf of importer Donald J. Pliner. The submitted half-pair sample identified as style “#5 Sonia,” is a women’s below-the-ankle slip-on shoe with a molded rubber/plastic outer sole which overlaps the upper by at least ¼ of an inch, thereby constituting a foxing or a foxing-like band. The upper is manufactured with textile material which simulates a “python” snakeskin. You provided an F.O.B. value of $17.00 per pair. The applicable subheading for style “#5 Sonia” will be 6404.19.9060, 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: footwear with outer soles of rubber or plastics: not sports or athletic footwear; other: valued over $12.00/pair: for women. The rate of duty will be 9% 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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