N241361 N2 Ruling Active

The tariff classification of footwear from China

Issued May 17, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6403.99.6065

Headings: 6403

Product description

The submitted half-pair sample which you identify as style #A50020, is a men’s closed toe/open heel slip-on shoe with a rubber or plastics outer sole and a “pig suede” leather upper.

CBP rationale

The applicable subheading for the men’s slip-on shoe, style #A50020 will be 6403.99.6065, 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 men, youths and boys: other: other: for men: with pigskin uppers.

Full text

N241361 May 17, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.6065 Ms. Sandy Marsh Totes Isotoner Corp. 9655 International Blvd. Cincinnati, OH 45246 RE: The tariff classification of footwear from China Dear Ms. Marsh: In your letters dated February 11, 2013 and April 29, 2013 you requested a tariff classification ruling. The submitted half-pair sample which you identify as style #A50020, is a men’s closed toe/open heel slip-on shoe with a rubber or plastics outer sole and a “pig suede” leather upper. The applicable subheading for the men’s slip-on shoe, style #A50020 will be 6403.99.6065, 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 men, youths and boys: other: other: for men: with pigskin uppers. The rate of duty will be 8.5% 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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” 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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