N245296 N2 Ruling Active

The tariff classification of footwear from China

Issued September 16, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.9060

Headings: 6404

Product description

The submitted half-pair sample identified as style “RELOVE2” is a women’s lace-up casual shoe with a molded rubber or plastics outer sole and a predominately textile material upper that does not cover the ankle. You provided an F.O.B. value over $12/pair.

CBP rationale

The applicable subheading for the women’s casual shoe, style “RELOVE2” will be 6404.19.9060, 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: footwear with outer sloes of rubber or plastics: other: other: valued over $12/pair: for women.

Full text

N245296 September 16, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 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 August 13, 2013 you requested a tariff classification ruling. The submitted half-pair sample identified as style “RELOVE2” is a women’s lace-up casual shoe with a molded rubber or plastics outer sole and a predominately textile material upper that does not cover the ankle. You provided an F.O.B. value over $12/pair. The applicable subheading for the women’s casual shoe, style “RELOVE2” will be 6404.19.9060, 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: footwear with outer sloes of rubber or plastics: other: other: valued over $12/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, Myles B. Harmon Acting Director National Commodity Specialist Division

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