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The tariff classification of footwear from China
Issued January 19, 2012 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N198064 (January 19, 2012)
Tariff classification
HTS codes: 6404.20.4060
Headings: 6404
Product description
The submitted sample identified as style “VI - Precious” is a women’s high heel slip-on shoe with an outer sole of leather and an upper of textile material. The upper is decorated with ornamental “glass rhinestones” which do not completely cover the surface. You have submitted a component material breakdown of the shoe by “weight,” expressed as a percentage, which indicates that rubber or plastics accounts for 27.63 percent and textile material accounts for 10.34 percent. The combined weight of rubber or plastics and textile material is not over 50 percent. In a subsequent communication with our office, you provided an F.O.B. value of $57.50/pair.
CBP rationale
The applicable subheading for style “VI - Precious” will be 6404.20.4060, 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 leather or composition leather: footwear that is not over 50% by weight of textile materials and rubber or plastics; valued over $2.
Full text
N198064 January 19, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.20.4060 Ms. Theresa Marino Euro Cargo Express 154-09 146th Avenue Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Ms. Marino: In your letter dated December 14, 2011 you requested a tariff classification ruling on behalf of your client, VCS Group, LLC. The submitted sample identified as style “VI - Precious” is a women’s high heel slip-on shoe with an outer sole of leather and an upper of textile material. The upper is decorated with ornamental “glass rhinestones” which do not completely cover the surface. You have submitted a component material breakdown of the shoe by “weight,” expressed as a percentage, which indicates that rubber or plastics accounts for 27.63 percent and textile material accounts for 10.34 percent. The combined weight of rubber or plastics and textile material is not over 50 percent. In a subsequent communication with our office, you provided an F.O.B. value of $57.50/pair. The applicable subheading for style “VI - Precious” will be 6404.20.4060, 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 leather or composition leather: footwear that is not over 50% by weight of textile materials and rubber or plastics; valued over $2.50/pair: for women. The rate of duty will be 10 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, Thomas J. Russo Director National Commodity Specialist Division
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