CBP Ruling N274419: The tariff classification of footwear from China

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N2 N274419 (April 29, 2016)

Tariff classification

Headings: 6402

Product description

Your sample will be returned with your request. The submitted sample, identified as style # KK6055AM-1 DEV, is a closed toe/closed heel, below-the-ankle, lace-up athletic shoe with an outer sole of rubber or plastics. The external surface area of the upper is over 90 percent rubber/plastics. The shoe is lightweight with a flexible sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. You provided F.O.B. values of over $12 for both, the men’s and women’s pair.

CBP rationale

The applicable subheading for the athletic shoe, style style # KK6055AM-1 DEV, will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like.

Full text

N274419 April 29, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Mr. Christian J. Gaston Vandegrift Long Beach 180 E. Ocean Boulevard, Suite 270 Long Beach, CA 90802 RE: The tariff classification of footwear from China Dear Mr. Gaston: In your letter dated March 24, 2016, you requested a tariff classification ruling for men’s and women’s footwear on behalf of your client Keuka/Genesco Footwear. Your sample will be returned with your request. The submitted sample, identified as style # KK6055AM-1 DEV, is a closed toe/closed heel, below-the-ankle, lace-up athletic shoe with an outer sole of rubber or plastics. The external surface area of the upper is over 90 percent rubber/plastics. The shoe is lightweight with a flexible sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. You provided F.O.B. values of over $12 for both, the men’s and women’s pair. The applicable subheading for the athletic shoe, style style # KK6055AM-1 DEV, will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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