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The tariff classification of footwear from South Korea
Issued October 28, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N269525 (October 28, 2015)
Tariff classification
HTS codes: 6404.19.9060
Headings: 6404
Product description
The submitted photographs show a closed toe/closed heel, below-the-ankle, lace-up, unisex shoe (no style name) with an outer sole of rubber or plastics. The constituent material of the external surface area of the upper is wool fabric. You provided an F.O.B. value of over $12 per pair.
CBP rationale
The applicable subheading for the unisex shoe (no style name) will be 6404.19.9060, 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 sloes of rubber or plastics: other: other: valued over $12/pair: for women.
Full text
N269525 October 28, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Joseph Zwillinger Bozz Inc. 612 Eastwood Way Mill Valley, CA 94941 RE: The tariff classification of footwear from South Korea Dear Mr. Zwillinger: In your electronic letter submission dated October 8, 2015, you requested a tariff classification ruling. The submitted photographs show a closed toe/closed heel, below-the-ankle, lace-up, unisex shoe (no style name) with an outer sole of rubber or plastics. The constituent material of the external surface area of the upper is wool fabric. You provided an F.O.B. value of over $12 per pair. The applicable subheading for the unisex shoe (no style name) will be 6404.19.9060, 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 sloes of rubber or plastics: other: other: valued over $12/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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