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The tariff classification of footwear from China
Issued January 27, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N199302 (January 27, 2012)
Tariff classification
HTS codes: 6405.90.9000
Headings: 6405
Product description
The submitted half-pair sample identified as style name “Mansi,” is a women’s open toe/closed heel high heel shoe with a rubber or plastics outer sole. The upper consists of “real calf hair” imprinted with a leopard spots design and has a functional slide fastener closure at the heel which facilitates the putting-on and removal of the shoe. The shoe features a non-removable ankle strap and has an F.O.B. value of $12.50/pair.
CBP rationale
The applicable subheading for style name “Mansi” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: in which the upper is neither leather nor textile; other.
Full text
N199302 January 27, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Mr. Victoria: In your letter dated January 3, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style name “Mansi,” is a women’s open toe/closed heel high heel shoe with a rubber or plastics outer sole. The upper consists of “real calf hair” imprinted with a leopard spots design and has a functional slide fastener closure at the heel which facilitates the putting-on and removal of the shoe. The shoe features a non-removable ankle strap and has an F.O.B. value of $12.50/pair. The applicable subheading for style name “Mansi” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: in which the upper is neither leather nor textile; other. The rate of duty will be 12.5% 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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