N267795 N2 Ruling Active

The tariff classification of footwear from China

Issued September 8, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.9030

Headings: 6404

Product description

The submitted samples identified as style names “Ozzy” and “Oscar” are men’s closed toe/closed heel, lace-up shoes with outer soles of rubber or plastics and textile material uppers. “Oscar” is a below-the-ankle shoe and “Ozzy” is above-the-ankle. The shoes possess the general appearance and characteristics associated with that of “athletic” footwear, however, the outer soles do not possess the necessary traction, therefore it will be classified elsewhere. You provided an F.O.B. value over $12 per pair.

CBP rationale

The applicable subheading for the style names “Ozzy” and “Oscar 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: other: other: valued over $12/pair: for men.

Full text

N267795 September 8, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Ms. Peta-Gaye Bent Global Brands Group 350 5th Avenue 8th Floor New York, NY 10118 RE: The tariff classification of footwear from China Dear Ms. Bent: In your letter dated August 13, 2015, you requested a tariff classification ruling. The submitted samples identified as style names “Ozzy” and “Oscar” are men’s closed toe/closed heel, lace-up shoes with outer soles of rubber or plastics and textile material uppers. “Oscar” is a below-the-ankle shoe and “Ozzy” is above-the-ankle. The shoes possess the general appearance and characteristics associated with that of “athletic” footwear, however, the outer soles do not possess the necessary traction, therefore it will be classified elsewhere. You provided an F.O.B. value over $12 per pair. The applicable subheading for the style names “Ozzy” and “Oscar 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: other: other: valued over $12/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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