CBP Ruling N236792 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half-pair sample identified as style #A2546, style name “Kameron,” is a women’s lace-up sneaker with a rubber or plastics outer sole and a predominately textile upper that does not cover the ankle. The upper features decorative plastic sequins on either side which does not completely obscure the underlying textile material. These plastic sequins preclude classification as “athletic” footwear under subheading 6404.11 to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The shoe is lightweight with a flexible sole and has a foxing or a foxing-like band which substantially encircles the perimeter of the shoe and overlaps the upper by the requisite ¼ of an inch. You provided an F.O.B. value over $12.00/pair.

CBP rationale

The applicable subheading for the women’s sneaker, style #A2546, style name “Kameron” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: other: other: valued over $12.

Full text

N236792 January 16, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Peta-Gaye Bent Jimlar Corporation 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of footwear from China Dear Ms. Bent: In your letter dated December 18, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style #A2546, style name “Kameron,” is a women’s lace-up sneaker with a rubber or plastics outer sole and a predominately textile upper that does not cover the ankle. The upper features decorative plastic sequins on either side which does not completely obscure the underlying textile material. These plastic sequins preclude classification as “athletic” footwear under subheading 6404.11 to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The shoe is lightweight with a flexible sole and has a foxing or a foxing-like band which substantially encircles the perimeter of the shoe and overlaps the upper by the requisite ¼ of an inch. You provided an F.O.B. value over $12.00/pair. The applicable subheading for the women’s sneaker, style #A2546, style name “Kameron” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% 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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