CBP Ruling N255929 — The tariff classification of footwear from China and Vietnam

Tariff classification

Headings: 6404

Product description

The submitted samples identified as PPK 109800 “Ana Ridge,” PPK 109801 “SJB Cole,” and PPK 109803 “Ana Cozy” are woman’s polyester textile boots. Style PPK 109800 features a non-functional strap and buckle closure at the top of the lateral side of the boot. Style numbers PPK 109801 and PPK 109803 each have a two inch faux-fur collar at the shaft’s topline and a non-functional strap and buckle closure around the ankle. All styles have a rubber or plastics outer sole with textile flocking that has been applied to the surface area in contact with the ground. You provided an F.O.B. value over $12.00 per pair for each style.

CBP rationale

The applicable subheading for the PPK 109800 “Ana Ridge,” PPK 109801 “SJB Cole,” and PPK 109803 “Ana Cozy” will be 6404.19.3760, 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: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.

Full text

N255929 August 18, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3760 Ms. Kay Morrell JC Penney Purchasing Corporation 6501 Legacy Drive, MS 2216 Plano, TX 75024 RE: The tariff classification of footwear from China and Vietnam Dear Ms. Morrell: In your letter dated July 24, 2014 you requested a tariff classification ruling. The submitted samples identified as PPK 109800 “Ana Ridge,” PPK 109801 “SJB Cole,” and PPK 109803 “Ana Cozy” are woman’s polyester textile boots. Style PPK 109800 features a non-functional strap and buckle closure at the top of the lateral side of the boot. Style numbers PPK 109801 and PPK 109803 each have a two inch faux-fur collar at the shaft’s topline and a non-functional strap and buckle closure around the ankle. All styles have a rubber or plastics outer sole with textile flocking that has been applied to the surface area in contact with the ground. You provided an F.O.B. value over $12.00 per pair for each style. The applicable subheading for the PPK 109800 “Ana Ridge,” PPK 109801 “SJB Cole,” and PPK 109803 “Ana Cozy” will be 6404.19.3760, 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: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 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: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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