CBP Ruling N260682 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample identified as style # B099823 “AMORE II,” is a children’s, closed toe/closed heel, below-the-ankle athletic shoe. The shoe was forwarded to the Customs and Border Protection laboratory for analysis. The laboratory report shows the external surface area of the upper is 69 percent man-made textile and 31 percent rubber or plastics excluding accessories or reinforcements. It states the outer sole has a textile flocking in contact with the ground. However, the surface area was found to be occupied by 53 percent plastic and 47 percent textile. There is a foxing-like band that encircles approximately 43 percent the perimeter of the shoe. The shoe features elastic laces and a strap with the hook and loop closure at the top. The weight of the shoe is over 10 percent rubber or plastics. You provided an F.O.B. value of $6.95 per pair.

CBP rationale

The applicable subheading for style # B099823 “AMORE II,” will be 6404.11.8590, 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: footwear with outer soles of rubber or plastics: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.

Full text

N260682 April 24, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.8590 Mr. John Orlowski Leif J. Ostberg, Incorporated 401 Hamburg Turnpike Suite 305 Wayne, NJ 07470 RE: The tariff classification of footwear from China Dear Mr. Orlowski: In your letter January 7, 2015, you requested a tariff classification ruling. The submitted sample identified as style # B099823 “AMORE II,” is a children’s, closed toe/closed heel, below-the-ankle athletic shoe. The shoe was forwarded to the Customs and Border Protection laboratory for analysis. The laboratory report shows the external surface area of the upper is 69 percent man-made textile and 31 percent rubber or plastics excluding accessories or reinforcements. It states the outer sole has a textile flocking in contact with the ground. However, the surface area was found to be occupied by 53 percent plastic and 47 percent textile. There is a foxing-like band that encircles approximately 43 percent the perimeter of the shoe. The shoe features elastic laces and a strap with the hook and loop closure at the top. The weight of the shoe is over 10 percent rubber or plastics. You provided an F.O.B. value of $6.95 per pair. The applicable subheading for style # B099823 “AMORE II,” will be 6404.11.8590, 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: footwear with outer soles of rubber or plastics: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: other: other. 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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