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The tariff classification of footwear from China
Issued December 27, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N195835 (December 27, 2011)
Tariff classification
HTS codes: 6405.20.3090
Headings: 6405
Product description
You state that when the shoe is worn right side out, it has a textile pattern on its surface. When worn inside out, it is plain cotton. There is a line of demarcation between the sole and the upper and a “snap” strap closure at the instep.
CBP rationale
The applicable subheading for the cotton baby shoe will be 6405.20.3090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: other.
Full text
N195835 December 27, 2011 CLA-2-64:OT:RR:NC:N4:447 Mr. Greg E. Fields Vera Bradley Designs 11222 Stonebridge Road Roanoke, IN 46787 TARIFF NO.: 6405.20.3090 RE: The tariff classification of footwear from China Dear Mr. Fields: In your electronic ruling submitted on December 5, 2011 you requested a tariff classification ruling. The illustration of a sample is described by you as a “reversible” baby shoe (no style name/number provided), made of 100% combed cotton weave interlock. You state that when the shoe is worn right side out, it has a textile pattern on its surface. When worn inside out, it is plain cotton. There is a line of demarcation between the sole and the upper and a “snap” strap closure at the instep. The applicable subheading for the cotton baby shoe will be 6405.20.3090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: other. The rate of duty will be 7.5 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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