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The tariff classification of footwear from China
Issued September 17, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N245298 (September 17, 2013)
Tariff classification
HTS codes: 6403.99.9065
Headings: 6403
Product description
The submitted sample identified as style “ARBOR,” is a women’s casual shoe with a rubber or plastics outer sole and a predominately leather upper that does not cover the ankle. The upper features a hook and loop closure strap at the instep which secures the shoe to the wearer’s foot. You provided an F.O.B. value over $2.50/pair.
CBP rationale
The applicable subheading for the women’s casual shoe, style “ARBOR” will be 6403.99.9065, 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: not covering the ankle; other: other: other: for other persons: valued over $2.
Full text
N245298 September 17, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 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 sample identified as style “ARBOR,” is a women’s casual shoe with a rubber or plastics outer sole and a predominately leather upper that does not cover the ankle. The upper features a hook and loop closure strap at the instep which secures the shoe to the wearer’s foot. You provided an F.O.B. value over $2.50/pair. The applicable subheading for the women’s casual shoe, style “ARBOR” will be 6403.99.9065, 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: not covering the ankle; other: other: other: for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% 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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