CBP Ruling N184377 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

Pictures, a detailed description, and an interim footwear invoice were submitted with your request. The item, identified as “Child 10 Wagara”, is a child’s closed toe/closed heel athletic-style shoe with rubber/plastic outer soles. The uppers are made of 90 percent textile and 10 percent rubber/plastic, do not cover the ankle, and are secured to the wearer’s foot with a hook and loop strap closure at the top.

CBP rationale

The applicable subheading for this child’s shoe, identified as style name “Child 10 Wagara”, will be 6404.11.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); which has outer soles of rubber or plastics; which is tennis shoes, basketball shoes, gym shoes, training shoes and the like; and which is valued over $6.

Full text

N184377 October 13, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.8090 Mr. Wing L. Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10035 RE: The tariff classification of footwear from China Dear Mr. Cheung: In your ruling letter dated September 13, 2011, you requested a tariff classification ruling for children’s footwear. Pictures, a detailed description, and an interim footwear invoice were submitted with your request. The item, identified as “Child 10 Wagara”, is a child’s closed toe/closed heel athletic-style shoe with rubber/plastic outer soles. The uppers are made of 90 percent textile and 10 percent rubber/plastic, do not cover the ankle, and are secured to the wearer’s foot with a hook and loop strap closure at the top. You state the shoe does not have a metal toe cap or a foxing or a foxing-like band. From the pictures submitted, the shoe appears to have a foxing or foxing-like band, although in this instance, would not affect classification. The item is valued at $11.70 per pair. The applicable subheading for this child’s shoe, identified as style name “Child 10 Wagara”, will be 6404.11.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); which has outer soles of rubber or plastics; which is tennis shoes, basketball shoes, gym shoes, training shoes and the like; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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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