CBP Ruling N184356 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

This ruling is being issued based upon the accuracy of your statements and the Interim Footwear Invoice provided by you regarding the features and percentage measurements of the component materials used to manufacture this shoe. This information may be verified at the time of importation. The illustration of a sample identified by you in descriptive literature as style “Youth 16 PU,” is a girl’s closed toe/closed heel “athletic-type” shoe with two Velcro® hook-and-loop closure straps at the instep. The shoe has a rubber or plastics outer sole and a functionally stitched rubber or plastics upper that does not cover the ankle. The “Interim Footwear Invoice” states that the shoe does not have a foxing or a foxing-like band.

CBP rationale

The applicable subheading for style “Youth 16 PU” will be 6402.99.31, 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% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like.

Full text

N184356 October 12, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.31 Mr. Wing Cheung Marubeni America Corporation 375 Lexington Avenue New York, N.Y. 10017 RE: The tariff classification of footwear from China Dear Mr. Cheung: In your electronic ruling letter submitted on September 13, 2011 you requested a tariff classification ruling. This ruling is being issued based upon the accuracy of your statements and the Interim Footwear Invoice provided by you regarding the features and percentage measurements of the component materials used to manufacture this shoe. This information may be verified at the time of importation. The illustration of a sample identified by you in descriptive literature as style “Youth 16 PU,” is a girl’s closed toe/closed heel “athletic-type” shoe with two Velcro® hook-and-loop closure straps at the instep. The shoe has a rubber or plastics outer sole and a functionally stitched rubber or plastics upper that does not cover the ankle. The “Interim Footwear Invoice” states that the shoe does not have a foxing or a foxing-like band. The applicable subheading for style “Youth 16 PU” will be 6402.99.31, 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% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6% 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 →