CBP Ruling N267874 — The tariff classification of footwear from Cambodia

Tariff classification

Headings: 6402

Product description

The submitted samples identified as style numbers 320504 “9 Spike Adv Franchise 8 Mid” and 320505 “9 Spike Adv Franchise 8” are men’s, closed toe/closed heel, lace-up, cleated baseball shoes with outer soles of rubber or plastics. The external surface area of the uppers are over 90 percent rubber or plastics. Style # 320504 does not cover the ankle and style # 320505 does cover the ankle. Both styles have nine widely spaced cleats protruding more than ¼ inch from the outer sole. The baseball shoes do not have foxing or a foxing-like band.

CBP rationale

The applicable subheading for the style numbers 320504 “9 Spike Adv Franchise 8 Mid” and 320505 “9 Spike Adv Franchise 8” will be 6402.19.1520, Harmonized Tariff Schedule of the United States (HTSUS), 320504 and 320505 will be which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: for men.

Full text

N267874 August 31, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.19.1520 Ms. Amy Crosse Mizuno 4925 Avalon Ridge Parkway Norcross, GA 30071 RE: The tariff classification of footwear from Cambodia Dear Ms.Crosse: In your letter dated August 17, 2015, you requested a tariff classification ruling. The submitted samples identified as style numbers 320504 “9 Spike Adv Franchise 8 Mid” and 320505 “9 Spike Adv Franchise 8” are men’s, closed toe/closed heel, lace-up, cleated baseball shoes with outer soles of rubber or plastics. The external surface area of the uppers are over 90 percent rubber or plastics. Style # 320504 does not cover the ankle and style # 320505 does cover the ankle. Both styles have nine widely spaced cleats protruding more than ¼ inch from the outer sole. The baseball shoes do not have foxing or a foxing-like band. The applicable subheading for the style numbers 320504 “9 Spike Adv Franchise 8 Mid” and 320505 “9 Spike Adv Franchise 8” will be 6402.19.1520, Harmonized Tariff Schedule of the United States (HTSUS), 320504 and 320505 will be which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: for men. The general rate of duty will be 5.1 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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