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The tariff classification of footwear from China
Issued October 23, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N246483 (October 23, 2013)
Tariff classification
HTS codes: 6405.90.9000
Headings: 6405
Product description
The photograph provided by you in your electronic ruling request is of a women’s closed toe/closed heel sandal which you identify as style #DLST4455-295. You provided a laboratory report from Intertek Testing Services which identifies pulverized leather (52.89%) as the constituent material of the outer sole having the greatest surface area in contact with the ground (52.89%). The laboratory report also identifies the back portion of the two component upper as polyurethane (PU) rubber or plastics (56.55%) and the forefoot portion (vamp) as 41.39% textile material. Consequently, the upper is predominately rubber or plastics. There is an ankle strap with a conventional buckle closure on its lateral side which secures the sandal to the wearer’s foot.
CBP rationale
The applicable subheading for the women’s sandal, style #DLST4455-295 will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: in which the upper is neither leather nor textile; other.
Full text
N246483 October 23, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Curtis Dong Dolce Vita Footwear, Inc. 506 Second Avenue, Suite 1900 Seattle, WA 98104 RE: The tariff classification of footwear from China Dear Mr. Dong: In your electronic ruling submitted on September 19, 2013 you requested a tariff classification ruling. The photograph provided by you in your electronic ruling request is of a women’s closed toe/closed heel sandal which you identify as style #DLST4455-295. You provided a laboratory report from Intertek Testing Services which identifies pulverized leather (52.89%) as the constituent material of the outer sole having the greatest surface area in contact with the ground (52.89%). The laboratory report also identifies the back portion of the two component upper as polyurethane (PU) rubber or plastics (56.55%) and the forefoot portion (vamp) as 41.39% textile material. Consequently, the upper is predominately rubber or plastics. There is an ankle strap with a conventional buckle closure on its lateral side which secures the sandal to the wearer’s foot. The applicable subheading for the women’s sandal, style #DLST4455-295 will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: in which the upper is neither leather nor textile; 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/. 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, Gwenn Klein Kirshner Acting Director National Commodity Specialist Division
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