CBP Ruling N219076 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half-pair sample identified as style name “Samantha,” is a closed toe/heel slip-on “ballet flat” shoe used on Pilates reformers and in Yoga studios. The textile material upper has an elasticized top line which helps secure the shoe to the wearer’s foot and an ornamental textile material bow at the top of the heel. The textile material outer sole features four rubber or plastics traction “grips” which are strategically placed to prevent slips and falls and which represent the constituent material having the greatest surface area in contact with the ground when worn. The shoe is neither “protective” nor does it have a foxing or a foxing-like band.

CBP rationale

The applicable subheading for the ballet flat, style name “Samantha” will be 6404.19.30 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 rubber or plastics: other: footwear of the slip-on type; footwear having less than 10 percent by weight of rubber or plastics; other.

Full text

N219076 June 18, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.30 Ms. Lily McNamara Design Quadrant 580 8th Avenue, 14th Floor New York, NY 10018 RE: The tariff classification of footwear from China Dear Ms. McNamara: In the electronic ruling request submitted on May 1, 2012 by Frank Zambrelli and your follow up undated letter, you requested a tariff classification ruling on behalf of your client, Blake Brody. The submitted half-pair sample identified as style name “Samantha,” is a closed toe/heel slip-on “ballet flat” shoe used on Pilates reformers and in Yoga studios. The textile material upper has an elasticized top line which helps secure the shoe to the wearer’s foot and an ornamental textile material bow at the top of the heel. The textile material outer sole features four rubber or plastics traction “grips” which are strategically placed to prevent slips and falls and which represent the constituent material having the greatest surface area in contact with the ground when worn. The shoe is neither “protective” nor does it have a foxing or a foxing-like band. The applicable subheading for the ballet flat, style name “Samantha” will be 6404.19.30 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 rubber or plastics: other: footwear of the slip-on type; footwear having less than 10 percent by weight of rubber or plastics; 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

View original on CBP CROSS →