CBP Ruling N266091 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The samples are being returned. The submitted samples, identified as Portlander Slip-On Shoe Men’s and Women’s (Item ID 299818 and 299817), are a men’s size 8 slip-on shoe and a women’s closed toe, closed heel, not covering the ankle slip-on shoe. The upper of both shoes is made from a man-made fiber textile material. The shoe’s upper features elastic gores on both sides of the vamp which when expanded, facilitates the insertion of the foot into the shoe. The shoes have a rubber or plastics outer sole. They are not protective and have a foxing-like band. You provided a value for the shoes of over $12/per pair.

CBP rationale

The applicable subheading for the men’s Portlander Slip-On Shoe (Item ID 299818) 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. The applicable subheading for the women’s Portlander Slip-On Shoe (Item ID 299817) will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.

Full text

N266091 July 20, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030; 6404.19.9060 Mr. Mark Blake L.L. Bean, Inc. 15 Casco St. Freeport, ME 04033 RE: The tariff classification of footwear from China Dear Mr. Blake: In your letter dated June 22, 2015 you requested a tariff classification ruling. The samples are being returned. The submitted samples, identified as Portlander Slip-On Shoe Men’s and Women’s (Item ID 299818 and 299817), are a men’s size 8 slip-on shoe and a women’s closed toe, closed heel, not covering the ankle slip-on shoe. The upper of both shoes is made from a man-made fiber textile material. The shoe’s upper features elastic gores on both sides of the vamp which when expanded, facilitates the insertion of the foot into the shoe. The shoes have a rubber or plastics outer sole. They are not protective and have a foxing-like band. You provided a value for the shoes of over $12/per pair. The applicable subheading for the men’s Portlander Slip-On Shoe (Item ID 299818) 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. The applicable subheading for the women’s Portlander Slip-On Shoe (Item ID 299817) will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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