CBP Ruling N263021 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

As requested the sample is being returned. The submitted sample, identified as Style: 201848 “Reymont Lace Up M,” is a men’s below-the- ankle, closed toe, closed heel, lace-up casual shoe. The upper is made from both textile and leather, with textile being the predominant upper material. The eye stays, a portion of the heel, and toe area are leather but occupy less than 5 percent of the upper’s external surface. The outer sole is made from plastic with a rubber or plastics insole. The shoe is not protective and does not feature a foxing or foxing like band. The value of the shoe is stated to be over $12.00.

CBP rationale

The applicable subheading for Style: 201848 “Reymont Lace Up M” will be 6404.19.9030, 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: other: valued over $12.

Full text

N263021 April 20, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Ms. Yvette Powell Crocs 7477 E. Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Powell: In your letter dated March 19, 2015 you requested a tariff classification ruling. As requested the sample is being returned. The submitted sample, identified as Style: 201848 “Reymont Lace Up M,” is a men’s below-the- ankle, closed toe, closed heel, lace-up casual shoe. The upper is made from both textile and leather, with textile being the predominant upper material. The eye stays, a portion of the heel, and toe area are leather but occupy less than 5 percent of the upper’s external surface. The outer sole is made from plastic with a rubber or plastics insole. The shoe is not protective and does not feature a foxing or foxing like band. The value of the shoe is stated to be over $12.00. The applicable subheading for Style: 201848 “Reymont Lace Up M” will be 6404.19.9030, 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: other: valued over $12.00/pair: for men. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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