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The tariff classification of footwear from China
Issued February 10, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N261146 (February 10, 2015)
Tariff classification
HTS codes: 6404.19.9060
Headings: 6404
Product description
As requested the sample is being returned. The submitted sample, referred to as Style # POLY, is a woman’s below the ankle closed toe/closed heel, slip-on shoe. The upper is made from 100 percent polyester brushed woven fabric. The vamp, heel, and insole are lined with a thin fleece knit fabric. It has a rubber or plastic outer sole. The shoe has a foxing-like band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. The shoe is not considered to be protective.
CBP rationale
The applicable subheading for Style # POLY will be 6404.19.9060, 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 sloes of rubber or plastics: not sports footwear; footwear of the slip-on type: footwear having a foxing or foxing-like band; valued over $12.
Full text
N261146 February 10, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Wynoka Harris Skechers 228 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Harris: In your letter dated January 9, 2015, you requested a tariff classification ruling. As requested the sample is being returned. The submitted sample, referred to as Style # POLY, is a woman’s below the ankle closed toe/closed heel, slip-on shoe. The upper is made from 100 percent polyester brushed woven fabric. The vamp, heel, and insole are lined with a thin fleece knit fabric. It has a rubber or plastic outer sole. The shoe has a foxing-like band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. The shoe is not considered to be protective. You state that the value of the shoe is over $12/per pair. The applicable subheading for Style # POLY will be 6404.19.9060, 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 sloes of rubber or plastics: not sports footwear; footwear of the slip-on type: footwear having a foxing or foxing-like band; valued over $12.00/pair: for women. The rate of duty will be 9 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 Stacey [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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