CBP Ruling N271723 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

As requested the sample is being returned. The instant sample, referred to as Style/part# 29979, is a woman’s closed toe, closed heel, not covering the ankle, athletic shoe. The upper is made from textile material and leather (not more than 50 percent). You provided a breakdown of the upper as 90 percent polyester, 7 percent bovine, and 3 percent synthetic. The outer sole is made from 100 percent rubber. The shoe has a lace-up closure, is flexible, and has groves on the outer sole. It is not protective and does not have a foxing or foxing-like band. Via email you indicated that the shoe is valued over $12/ pair.

CBP rationale

The applicable subheading for Style/part# 29979 will be 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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/pair: for women: other.

Full text

N271723 February 5, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letter dated December 23, 2015 you requested a tariff classification ruling on behalf of Tory Burch. As requested the sample is being returned. The instant sample, referred to as Style/part# 29979, is a woman’s closed toe, closed heel, not covering the ankle, athletic shoe. The upper is made from textile material and leather (not more than 50 percent). You provided a breakdown of the upper as 90 percent polyester, 7 percent bovine, and 3 percent synthetic. The outer sole is made from 100 percent rubber. The shoe has a lace-up closure, is flexible, and has groves on the outer sole. It is not protective and does not have a foxing or foxing-like band. Via email you indicated that the shoe is valued over $12/ pair. The applicable subheading for Style/part# 29979 will be 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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/pair: for women: 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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