CBP Ruling N268508 — The tariff classification of footwear from China and Vietnam

Tariff classification

Headings: 6405

Product description

As requested the sample is being returned. Item # 019-4004, is a sample of a men’s casual shoe with a closed toe, closed heel that does not cover the ankle. The upper is made from a cotton textile material and a rubber or plastics nubuck material. The top line and back heel are trimmed in the nubuck material. Based on visual examination the uppers external surface area is considered to be predominately textile. The shoe features lacing that loops through eyelets around the topline, a two eyelet lace-up closure at the vamp, and a label with the company logo sewn onto the lateral side. It does contain a foxing or foxing-like band and it is not considered to be protective. The shoe has a rubber or plastics outer sole with textile material covering the majority of the external surface area in contact with the ground. A laboratory report provided with your ruling request states the textile material is durable.

CBP rationale

The applicable subheading for Item # 019-4004 will be 6405.20.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for men.

Full text

N268508 September 22, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.20.3030 Mr. Jeffrey M. Flood Eddie Bauer 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of footwear from China and Vietnam Dear Mr. Flood: In your letter dated September 2, 2015 you requested a tariff classification ruling. As requested the sample is being returned. Item # 019-4004, is a sample of a men’s casual shoe with a closed toe, closed heel that does not cover the ankle. The upper is made from a cotton textile material and a rubber or plastics nubuck material. The top line and back heel are trimmed in the nubuck material. Based on visual examination the uppers external surface area is considered to be predominately textile. The shoe features lacing that loops through eyelets around the topline, a two eyelet lace-up closure at the vamp, and a label with the company logo sewn onto the lateral side. It does contain a foxing or foxing-like band and it is not considered to be protective. The shoe has a rubber or plastics outer sole with textile material covering the majority of the external surface area in contact with the ground. A laboratory report provided with your ruling request states the textile material is durable. The applicable subheading for Item # 019-4004 will be 6405.20.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for men. The rate of duty will be 7.5 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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