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The tariff classification of footwear from China
Issued January 30, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N260922 (January 30, 2015)
Tariff classification
HTS codes: 6404.19.3960
Headings: 6404
Product description
The submitted sample identified as style name “Oranges” is a women’s, closed toe/closed heel, below the ankle, slip-on casual shoe. The upper is predominantly textile and features two elastic gores on both sides of the tongue with a plastic or rubber heel overlap and pull tab. The outer sole is rubber or plastics. There is no foxing or foxing like band and the total weight of the shoe is over 10 percent rubber or plastics.
CBP rationale
The applicable subheading for the style name “Oranges will be 6404.19.3960, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women.
Full text
N260922 January 30, 2015 CLA-2-95:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Brenda Bodnar Nine West Holdings, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letters dated December 24, 2014 and January 18, 2015, you requested a tariff classification ruling. The submitted sample identified as style name “Oranges” is a women’s, closed toe/closed heel, below the ankle, slip-on casual shoe. The upper is predominantly textile and features two elastic gores on both sides of the tongue with a plastic or rubber heel overlap and pull tab. The outer sole is rubber or plastics. There is no foxing or foxing like band and the total weight of the shoe is over 10 percent rubber or plastics. The applicable subheading for the style name “Oranges will be 6404.19.3960, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 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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