The tariff classification of footwear from China
Issued July 15, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.11.9050
Headings: 6404
Product description
As requested the sample is being returned to you. The submitted half-pair sample identified as style “QUICKRUN,” is a lace-up athletic shoe that does not cover the ankle. The upper is made from textile. It has a rubber or plastics outer sole. The shoe features a padded tongue and a textile tab on the back. The F.O.B. value is over $12.00/pair.
CBP rationale
The applicable subheading for the style “QUICKRUN” will be 6404.11.9050, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other.
Full text
N254729 July 15, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Brenda Bodnar Nine West Holdings, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letter dated June 16, 2014 you requested a tariff classification ruling. As requested the sample is being returned to you. The submitted half-pair sample identified as style “QUICKRUN,” is a lace-up athletic shoe that does not cover the ankle. The upper is made from textile. It has a rubber or plastics outer sole. The shoe features a padded tongue and a textile tab on the back. The F.O.B. value is over $12.00/pair. You state that the shoe is not athletic and suggest that it be classified under subheading 6404.19.9060, as other than athletic footwear. We disagree with this suggested classification because the shoe does possess some of the characteristics of athletic footwear, i.e. a secure means of closure and a general athletic appearance. The applicable subheading for the style “QUICKRUN” will be 6404.11.9050, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 percent 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 Stacey. [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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