CBP Ruling N257642 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted samples, identified as The Phillips (NC-01) and The Phillips knit (NC-01K), are unisex athletic shoes that do not cover the ankle. The Phillips (NC-01) has a textile upper stated to have an external surface area that is 52.3 percent polyester and 47.7 percent polyurethane. The Phillips knit (NC-01K) has a textile upper of 100 percent polyester. Both shoes are lightweight, feature lace-up closures and cushioned insoles. The rubber or plastics outer soles are flexible, have foxing bands which substantially encircle the perimeter of each shoe overlapping the uppers by the requisite ¼ of an inch, and toe bumpers. In addition, the rubber or plastics outer soles of both shoes have applied textile material. You have provided a value of over $12/pair for the shoes.

CBP rationale

The applicable subheading for The Phillips (NC-01) and The Phillips knit (NC-01K) 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

N257642 October 8, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Esme Smith People Footwear Inc. 1756 West 15th Avenue Vancouver, BC V6J 2K8 Canada RE: The tariff classification of footwear from China Dear Ms. Smith: In your letter dated September 23, 2014, you requested a tariff classification ruling. The submitted samples, identified as The Phillips (NC-01) and The Phillips knit (NC-01K), are unisex athletic shoes that do not cover the ankle. The Phillips (NC-01) has a textile upper stated to have an external surface area that is 52.3 percent polyester and 47.7 percent polyurethane. The Phillips knit (NC-01K) has a textile upper of 100 percent polyester. Both shoes are lightweight, feature lace-up closures and cushioned insoles. The rubber or plastics outer soles are flexible, have foxing bands which substantially encircle the perimeter of each shoe overlapping the uppers by the requisite ¼ of an inch, and toe bumpers. In addition, the rubber or plastics outer soles of both shoes have applied textile material. You have provided a value of over $12/pair for the shoes. The applicable subheading for The Phillips (NC-01) and The Phillips knit (NC-01K) 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

View original on CBP CROSS →