N243757 N2 Ruling Active

The tariff classification of footwear from China

Issued August 1, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.11.9050

Headings: 6404

Product description

The submitted half-pair sample identified as style “Relive,” is a women’s lace-up “athletic” shoe with a rubber or plastics outer sole and a predominately textile upper that does not cover the ankle. The shoe is lightweight with a flexible sole and has a general athletic appearance. You provided an F.O.B. value over $12.00/pair.

CBP rationale

The applicable subheading for the women’s athletic shoe, style “Relive” will be 6404.11.9050, 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 women: other.

Full text

N243757 August 1, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Sandy Pray Jag Footwear, Accessories & Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Pray: In your letter dated July 2, 2013 you requested a tariff classification ruling. The submitted half-pair sample identified as style “Relive,” is a women’s lace-up “athletic” shoe with a rubber or plastics outer sole and a predominately textile upper that does not cover the ankle. The shoe is lightweight with a flexible sole and has a general athletic appearance. You provided an F.O.B. value over $12.00/pair. The applicable subheading for the women’s athletic shoe, style “Relive” will be 6404.11.9050, 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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →