The tariff classification of footwear from China
Issued March 27, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.3960
Headings: 6404
Product description
The submitted half-pair sample identified as SKU #122441 “Kylah,” is a women’s slip-on “fashion” boot which has a rubber or plastics outer sole and a microfiber textile upper that covers the ankle. The upper features a textile bow which is secured by a single stitch and completely encircles the lower portion of the boot.
CBP rationale
The applicable subheading for the women’s fashion boot, SKU #122441 “Kylah” will be 6404.19.3960, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women.
Full text
N208457 March 27, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Kelly Adams FedEx Trade Networks Transport and Brokerage, Inc. 1511 Shopton Road, Suite A Charlotte, NC 28217 RE: The tariff classification of footwear from China Dear Ms. Adams: In your letter dated March 1, 2012 you requested a tariff classification ruling on behalf of your client, Rack Room Shoes. The submitted half-pair sample identified as SKU #122441 “Kylah,” is a women’s slip-on “fashion” boot which has a rubber or plastics outer sole and a microfiber textile upper that covers the ankle. The upper features a textile bow which is secured by a single stitch and completely encircles the lower portion of the boot. You state that the boot is completely lined with faux fur, however, the heel portion and the insole are not lined with faux fur, thereby negating classification as “protective” footwear for tariff purposes. The boot does not have a foxing or a foxing-like band. The applicable subheading for the women’s fashion boot, SKU #122441 “Kylah” will be 6404.19.3960, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. 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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