CBP Ruling N258515: The tariff classification of footwear from China

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N2 N258515 (November 6, 2014)

Tariff classification

Headings: 6405

Product description

The submitted sample identified as style # W191742T, “Women’s jogger,” is a below-the-ankle, closed toe/closed heel, laced-up shoe with a cotton canvas textile upper. The upper has decorative double stitching at the forefoot and also has an embroidered net patch at the heel of the shoe. The outer sole is rubber or plastics with injected textile fabric inserts. The importer states that the outer sole is more than 50 percent fabric in contact with the ground and has provided a laboratory test report to verify the textile on the outer sole is durable when subjected to normal use. The F.O.B value is $2.85 per pair.

CBP rationale

The applicable subheading for style # W191742T, “Women’s jogger,” will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women.

Full text

N258515 November 6, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.20.3060 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of footwear from China Dear Ms. Robertson: In your letter dated October 14, 2014, you requested a tariff classification ruling on behalf of your client Unitex American Incorporated. The submitted sample identified as style # W191742T, “Women’s jogger,” is a below-the-ankle, closed toe/closed heel, laced-up shoe with a cotton canvas textile upper. The upper has decorative double stitching at the forefoot and also has an embroidered net patch at the heel of the shoe. The outer sole is rubber or plastics with injected textile fabric inserts. The importer states that the outer sole is more than 50 percent fabric in contact with the ground and has provided a laboratory test report to verify the textile on the outer sole is durable when subjected to normal use. The F.O.B value is $2.85 per pair. The applicable subheading for style # W191742T, “Women’s jogger,” will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 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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