CBP Ruling N271656 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample, identified as Style Name – Arnold, is a man’s closed toe, closed heel, below the ankle, lace-up athletic shoe. It has an upper made from textile material and a rubber or plastics outer sole. The shoe resembles athletic footwear in construction and styling. It features two vent holes along the medial side, a “Calvin Klein” name and logo along the lateral side, traction sole, padded tongue, and is flexible. The shoe is not protective and has foxing or a foxing-like band which substantially encircles the perimeter of the shoe and overlaps the upper by the requisite ¼ of an inch. You provided a value over $12.00/pair.

CBP rationale

The applicable subheading for Style Name – Arnold will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.

Full text

N271656 January 12, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Peta-Gaye Bent Global Brands Group 350 5th Avenue – 8th Floor New York, NY 10118 RE: The tariff classification of footwear from China Dear Ms. Bent: In your letter dated December 18, 2015 you requested a tariff classification ruling. The submitted sample, identified as Style Name – Arnold, is a man’s closed toe, closed heel, below the ankle, lace-up athletic shoe. It has an upper made from textile material and a rubber or plastics outer sole. The shoe resembles athletic footwear in construction and styling. It features two vent holes along the medial side, a “Calvin Klein” name and logo along the lateral side, traction sole, padded tongue, and is flexible. The shoe is not protective and has foxing or a foxing-like band which substantially encircles the perimeter of the shoe and overlaps the upper by the requisite ¼ of an inch. You provided a value over $12.00/pair. The applicable subheading for Style Name – Arnold will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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