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The tariff classification of footwear from China
Issued June 5, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N198838 (June 5, 2012)
Tariff classification
HTS codes: 6404.20.6060
Headings: 6404
Product description
The submitted sample identified as style “Bailey,” is a pair of women’s high heel shoes with leather outer soles. Each shoe has a strap with a conventional buckle closure across the instep which secures the shoe to the wearer’s foot. The external surface area of the upper is predominately textile. Although you did not provide a component percentage measurement of the shoe by weight, we have determined based upon a U.S. Customs and Border Protection laboratory analysis that these shoes are over 10% by weight of rubber or plastics and over 50% by weight of textile materials plus rubber or plastics.
CBP rationale
The applicable subheading for the women’s high heel shoes, identified as style “Bailey” will be 6404.20.6060, 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 or reinforcements); in which the outer sole is of leather or composition leather; and in which each shoe, by weight, is over 50% of textile materials plus rubber and plastics and over 10% by weight of rubber and/or plastics.
Full text
N198838 June 5, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.20.6060 Ms. Regina Girsh OHL Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of footwear from China Dear Ms. Girsh: In your letter dated December 27, 2011 you requested a tariff classification ruling on behalf of your client, Chicos, Inc. The submitted sample identified as style “Bailey,” is a pair of women’s high heel shoes with leather outer soles. Each shoe has a strap with a conventional buckle closure across the instep which secures the shoe to the wearer’s foot. The external surface area of the upper is predominately textile. Although you did not provide a component percentage measurement of the shoe by weight, we have determined based upon a U.S. Customs and Border Protection laboratory analysis that these shoes are over 10% by weight of rubber or plastics and over 50% by weight of textile materials plus rubber or plastics. The applicable subheading for the women’s high heel shoes, identified as style “Bailey” will be 6404.20.6060, 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 or reinforcements); in which the outer sole is of leather or composition leather; and in which each shoe, by weight, is over 50% of textile materials plus rubber and plastics and over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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