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N263198 N2 Ruling Active

The tariff classification of footwear from Czech Republic

Issued April 24, 2015 by U.S. Customs and Border Protection.

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N2 N263198 (April 24, 2015)

Tariff classification

HTS codes: 6404.11.9020

Headings: 6404

Product description

The photographs in your electronic submission show two styles of footwear identified as Model 1 “Backyard Basic” and Model 2 “Backyard Retro.” The two styles are men’s, below-the-ankle, closed toe/closed heel, lace-up, athletic shoes with outer soles of rubber or plastics. The uppers are predominantly made of canvas textile material. The shoes have foxing or foxing-like bands. You provided F.O.B. values of over $12 per pair.

CBP rationale

The applicable subheading for Model 1 “Backyard Basic” and Model 2 “Backyard Retro” will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.

Full text

N263198 April 24, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Mr. Douglas P. Reffue Ten Ball Labs, LLC 3 Weston Road Hingham MA 02043 RE: The tariff classification of footwear from Czech Republic Dear Mr. Reffue: In your electronic letter dated March 26, 2015, you requested a tariff classification ruling. The photographs in your electronic submission show two styles of footwear identified as Model 1 “Backyard Basic” and Model 2 “Backyard Retro.” The two styles are men’s, below-the-ankle, closed toe/closed heel, lace-up, athletic shoes with outer soles of rubber or plastics. The uppers are predominantly made of canvas textile material. The shoes have foxing or foxing-like bands. You provided F.O.B. values of over $12 per pair. The applicable subheading for Model 1 “Backyard Basic” and Model 2 “Backyard Retro” will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20 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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