CBP Ruling N250275 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half-pair samples identified as style #’s 14774 and 16102, are men’s size 9 slip-on shoes with rubber or plastics outer soles and predominately textile material uppers that do not cover the ankle. Each shoe has a plastic “trim” attached at the sole that overlaps the upper by at least ¼ of an inch and which substantially encircles the perimeter of the shoe, thereby constituting a foxing band. The shoes are secured to the wearer’s foot by “faux shoelaces” (similar to elastic gores) which are sewn into the interior of the upper and cannot be tied. You provided an F.O.B. value over $12/per pair for each shoe.

CBP rationale

The applicable subheading for the men’s slip-on shoes, style #’s 14774 and 16102 will be 6404.19.9030, 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 soles of rubber or plastics: not sports or athletic footwear; other: valued over $12/pair: for men.

Full text

N250275 February 25, 2014 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Eric Flom Crocs, Inc. 7477 East Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Mr. Flom: In your letter dated February 6, 2014 you requested a tariff classification ruling for two styles of men’s footwear. The submitted half-pair samples identified as style #’s 14774 and 16102, are men’s size 9 slip-on shoes with rubber or plastics outer soles and predominately textile material uppers that do not cover the ankle. Each shoe has a plastic “trim” attached at the sole that overlaps the upper by at least ¼ of an inch and which substantially encircles the perimeter of the shoe, thereby constituting a foxing band. The shoes are secured to the wearer’s foot by “faux shoelaces” (similar to elastic gores) which are sewn into the interior of the upper and cannot be tied. You provided an F.O.B. value over $12/per pair for each shoe. The applicable subheading for the men’s slip-on shoes, style #’s 14774 and 16102 will be 6404.19.9030, 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 soles of rubber or plastics: not sports or athletic footwear; other: valued over $12/pair: for men. 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division

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