10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China
Issued October 23, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N269668 (October 23, 2015)
Tariff classification
HTS codes: 6404.19.9090
Headings: 6404
Product description
As requested by you the sample is being returned. The submitted sample is a girl’s closed-toe, closed-heel, athletic-like shoe that does not cover the ankle. The upper is made from a multi-colored tie-dye pattern textile material. It features a lace-up closure, black rubber or plastic eye stays, a textile pull on tab at the heel, and an “S” logo on the sides. The shoe has a steeply contoured rubber or plastics outer sole giving it a wedge-like look and feel. Because of the variation in the outer sole height, the shoe would not be considered athletic footwear. It is has a foxing-like band and is not protective.
CBP rationale
The applicable subheading for the girl’s shoe will be 6404.19.9090, 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: other.
Full text
N269668 October 23, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9090 Ms. Iddy Mtango Skechers, USA 228 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Iddy: In your letter dated October 12, 2015 you requested a tariff classification ruling. As requested by you the sample is being returned. The submitted sample is a girl’s closed-toe, closed-heel, athletic-like shoe that does not cover the ankle. The upper is made from a multi-colored tie-dye pattern textile material. It features a lace-up closure, black rubber or plastic eye stays, a textile pull on tab at the heel, and an “S” logo on the sides. The shoe has a steeply contoured rubber or plastics outer sole giving it a wedge-like look and feel. Because of the variation in the outer sole height, the shoe would not be considered athletic footwear. It is has a foxing-like band and is not protective. You state the shoe is valued at over $12/pair. The applicable subheading for the girl’s shoe will be 6404.19.9090, 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: other. 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
More rulings on the same tariff codes
The tariff classification of a boy’s slip-on shoe from Vietnam
The tariff classification of Duran shoes, Invisa Brace AFOs, InvisaSole insoles, and toe-lift wedges from China
The tariff classification of footwear from China
The tariff classification of rock-climbing footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China or Vietnam
The tariff classification of footwear from China
The tariff classification of footwear from China
Follow N269668
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.