The tariff classification of footwear from China
Issued December 14, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.99.9065
Headings: 6403
Product description
The sample will be returned at your request. The submitted sample identified as style # 51158793 “Rhea” is a women’s, closed toe/closed heel, below-the-ankle, lace-up shoe with an outer sole of rubber or plastics.
CBP rationale
The applicable subheading for style # 51158793 “Rhea” will be 6403.99.9065, 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 leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.
Full text
N270804 December 14, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, N.Y. 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letters dated October, 13, 2015, and November 17, 2015, you requested a tariff classification ruling on behalf of your client Tory Burch LLC. The sample will be returned at your request. The submitted sample identified as style # 51158793 “Rhea” is a women’s, closed toe/closed heel, below-the-ankle, lace-up shoe with an outer sole of rubber or plastics. You state that the external surface area of the upper is predominantly leather with the remaining percentage silk material. You confirm that the leather is bovine leather. The shoe has a foxing-like band. The upper of the shoe features a leather and open embroidered design. It does not have an athletic appearance. You provided an F.O.B. value of $46.00 per pair. The applicable subheading for style # 51158793 “Rhea” will be 6403.99.9065, 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 leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 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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