CBP Ruling N270087 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample, identified as “Apollo Moc Child” (manufacturer ID number 23102400), is a child’s, closed toe, closed heel, below the ankle, unisex casual shoe. The upper is made from textile material with a rubber or plastics outer sole. It is considered a slip-on shoe with elastic gussets on both sides of the vamp. There is a textile pull-on tab at the heel. The shoe also features a drawstring toggle closure that encircles the vamp, but is not needed to secure the shoe to the foot. The shoe does not have a foxing-like band and is not protective. The shoe is valued over $6.50 but not over $12/pair.

Full text

N270087 November 20, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3980 Mr. Thomas A. Claypool Native Canada Footwear Ltd. 1838 W 1st Avenue Vancouver, BC V6J 1G5 RE: The tariff classification of footwear from China Dear Mr. Claypool: In your letter dated October 14, 2015 you requested a tariff classification ruling. The submitted sample, identified as “Apollo Moc Child” (manufacturer ID number 23102400), is a child’s, closed toe, closed heel, below the ankle, unisex casual shoe. The upper is made from textile material with a rubber or plastics outer sole. It is considered a slip-on shoe with elastic gussets on both sides of the vamp. There is a textile pull-on tab at the heel. The shoe also features a drawstring toggle closure that encircles the vamp, but is not needed to secure the shoe to the foot. The shoe does not have a foxing-like band and is not protective. The shoe is valued over $6.50 but not over $12/pair. The applicable subheading for “Apollo Moc Child” will be 6404.19.3980, Harmonized Tariff Schedule of the United States (HTSUS), which provides footwear with footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other: other: other. The rate of duty will be 37.5 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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