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The tariff classification of footwear from China
Issued December 11, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N235786 (December 11, 2012)
Tariff classification
HTS codes: 6404.11.8960, 6403.99.9031
Product description
The submitted sample identified as stock #KS-FA13-0007D is a women’s lace-up athletic shoe with a rubber or plastics outer sole and a leather upper that does not cover the ankle. The shoe has many characteristics and the general appearance of athletic footwear. You provided an F.O.B. value over $2.50/pair.
CBP rationale
The applicable subheading for the women’s athletic shoe, stock #KS-FA13-0007D will be 6403.99.9031, 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 leather: other footwear: other: other: other: other: for other persons: valued over $2. The applicable subheading for the women’s athletic shoe, stock #KS-FA13-0001B will be 6404.11.8960, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.
Full text
N235786 December 11, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9031, 6404.11.8960 Ms. Michelle Fudalik Stride Rite Sourcing International, Inc. 191 Spring Street P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Ms. Fudalik: In your letter dated November 20, 2012 you requested a tariff classification ruling. The submitted sample identified as stock #KS-FA13-0007D is a women’s lace-up athletic shoe with a rubber or plastics outer sole and a leather upper that does not cover the ankle. The shoe has many characteristics and the general appearance of athletic footwear. You provided an F.O.B. value over $2.50/pair. The applicable subheading for the women’s athletic shoe, stock #KS-FA13-0007D will be 6403.99.9031, 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 leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10% ad valorem. The submitted sample identified as stock #KS-FA13-0001B is a women’s lace-up athletic shoe with a rubber or plastics outer sole and a textile upper that does not cover the ankle. The shoe has many characteristics and the general appearance of athletic footwear. You provided an F.O.B. value over $6.50 but not over $12/pair. The applicable subheading for the women’s athletic shoe, stock #KS-FA13-0001B will be 6404.11.8960, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: other: for women. The rate of duty will be 90 cents/pair + 20% 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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