N242552 N2 Ruling Active

The tariff classification of footwear from China

Issued June 19, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6405.90.9000

Headings: 6405

Product description

The submitted half-pair sample identified as style name “Pisula,” is a men’s lace-up casual shoe with a rubber or plastics upper which does not cover the ankle. The rubber or plastics outer sole has “flocked leather” adhered to its bottom which constitutes the material having the greatest surface area in contact with the ground.

CBP rationale

The applicable subheading for the men’s casual shoe, style name “Pisula” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other.

Full text

N242552 June 19, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Roger Crain Harmonized Tariff Services, LLC 7361 Calhoun Place, Suite 405 Rockville, MD 20855-2762 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated May 28, 2013 you requested a tariff classification ruling on behalf of your client, Aldo US, Inc. The submitted half-pair sample identified as style name “Pisula,” is a men’s lace-up casual shoe with a rubber or plastics upper which does not cover the ankle. The rubber or plastics outer sole has “flocked leather” adhered to its bottom which constitutes the material having the greatest surface area in contact with the ground. The applicable subheading for the men’s casual shoe, style name “Pisula” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: 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/. 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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