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The tariff classification of footwear from China
Issued December 20, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N248181 (December 20, 2013)
Tariff classification
HTS codes: 6405.90.9000
Headings: 6405
Product description
The submitted half-pair sample identified as style #34E1501 “Tacie,” is a women’s slip-on shoe with a rubber or plastics upper. You provided a laboratory report from Consumer Testing Laboratories, Inc. which identifies leather fibers (69.15%) as the constituent material of the outer sole having the greatest surface area in contact with the ground.
CBP rationale
The applicable subheading for the women’s slip-on shoe, style #34E1501 “Tacie” 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
N248181 December 20, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. John B. Pellegrini McGuireWoods, LLP 1345 Avenue of the Americas, 7th Floor New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated November 15, 2013 you requested a tariff classification ruling on behalf of your client, Jimlar Corporation. The submitted half-pair sample identified as style #34E1501 “Tacie,” is a women’s slip-on shoe with a rubber or plastics upper. You provided a laboratory report from Consumer Testing Laboratories, Inc. which identifies leather fibers (69.15%) as the constituent material of the outer sole having the greatest surface area in contact with the ground. The applicable subheading for the women’s slip-on shoe, style #34E1501 “Tacie” 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-Kirschner Acting Director National Commodity Specialist Division
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