CBP Ruling N192895: The tariff classification of footwear from China

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N1 N192895 (November 15, 2011)

Tariff classification

Headings: 6402

Product description

This letter replaces N184395, dated October 13, 2011. Pictures, a detailed description, and an interim footwear invoice were submitted with your request. The item, identified as Child 30 Scr PU, is a child’s closed toe/closed heel athletic-style shoe with rubber/plastic outer soles. The rubber/plastic uppers do not cover the ankle and are secured to the wearer’s foot with expandable laces and a hook and loop strap closure at the top.

CBP rationale

The applicable subheading for style “Child 30 Scr PU,” infant’s shoe will be 6402.99.3115 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 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other.

Full text

N192895 November 15, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3115 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. This letter replaces N184395, dated October 13, 2011. Pictures, a detailed description, and an interim footwear invoice were submitted with your request. The item, identified as Child 30 Scr PU, is a child’s closed toe/closed heel athletic-style shoe with rubber/plastic outer soles. The rubber/plastic uppers do not cover the ankle and are secured to the wearer’s foot with expandable laces and a hook and loop strap closure at the top. You state the shoe does not have a foxing, a foxing-like band, or a metal toe-cap, and is valued at $11 per pair. The applicable subheading for style “Child 30 Scr PU,” infant’s shoe will be 6402.99.3115 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 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other. The rate of duty will be 6 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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