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The tariff classification of footwear from China
Issued December 5, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N259247 (December 5, 2014)
Tariff classification
HTS codes: 6403.99.9065
Headings: 6403
Product description
As requested the sample is being returned. The submitted sample, referred to as Style ORLOV, is a women’s below the ankle lace-up casual shoe. The upper is made from 100 percent leather with a rubber or plastics outer sole. The upper is sewn to an espadrille style jute midsole. The shoe does not feature a foxing band and is not protective. You provided an F.O.B. value greater than $12.00 per pair.
CBP rationale
The applicable subheading for Style ORLOV will be 6403.99.9065, 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 leather: other footwear: not covering the ankle; other: other: not welt footwear; for other persons: valued over $2.
Full text
N259247 December 5, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Brenda Bodnar Nine West Holding, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letter dated November 4, 2014, you requested a tariff classification ruling. As requested the sample is being returned. The submitted sample, referred to as Style ORLOV, is a women’s below the ankle lace-up casual shoe. The upper is made from 100 percent leather with a rubber or plastics outer sole. The upper is sewn to an espadrille style jute midsole. The shoe does not feature a foxing band and is not protective. You provided an F.O.B. value greater than $12.00 per pair. The applicable subheading for Style ORLOV will be 6403.99.9065, 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 leather: other footwear: not covering the ankle; other: other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” 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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