N236347 N2 Ruling Active

The tariff classification of footwear from China

Issued January 4, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.11.9020, 6404.11.9050

Headings: 6404

Product description

The submitted half-pair sample identified as stock #MF48084, is a men’s sneaker with a rubber or plastics outer sole and a wool textile upper that does not cover the ankle. The sneaker is lightweight, flexible, has a foxing or foxing-like band and possesses the characteristics required to be considered “athletic” footwear. You provided an F.O.B. value greater than $12 per pair.

CBP rationale

The applicable subheading for the men’s sneaker, stock #MF48084 will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other. The applicable subheading for the women’s sneaker, stock # WF48377 will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other.

Full text

N236347 January 4, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020, 6404.11.9050 Ms. Michele 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 December 7, 2012 you requested a tariff classification ruling for men’s and women’s sneaker. The submitted half-pair sample identified as stock #MF48084, is a men’s sneaker with a rubber or plastics outer sole and a wool textile upper that does not cover the ankle. The sneaker is lightweight, flexible, has a foxing or foxing-like band and possesses the characteristics required to be considered “athletic” footwear. You provided an F.O.B. value greater than $12 per pair. The applicable subheading for the men’s sneaker, stock #MF48084 will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other. The rate of duty will be 20% ad valorem. The submitted half-pair sample identified as stock #WF48377, is a women’s ankle-high sneaker with a rubber or plastics outer sole and a wool textile upper. The sneaker is lightweight, flexible, has a foxing or foxing-like band and possesses the characteristics required to be considered “athletic” footwear. You provided an F.O.B. value greater than $12 per pair. The applicable subheading for the women’s sneaker, stock # WF48377 will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 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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