CBP Ruling N279070 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The samples will be returned. The submitted samples identified by style name/numbers TEVA® #1017171 and #1017172 are men’s, closed toe/closed heel, below-the-ankle, slip-on, shoes. The molded rubber or plastics outer soles have foxing-like bands and are valued over $12/pair, each style. As the shoes are said to be used in and around water, the external surface area of the uppers (ESAU), which are predominantly textile, have extensive preforations that allow for water drainage. Both styles are constructed without a separate tongue and are considered slip-on, style #1017171 also features a wide strap over the vamp with a Velcro closure on the lateral side, and style #1017172 has laces over the vamp.

CBP rationale

The applicable subheading for style name/numbers TEVA® #1017171 and #1017172 will be 6404.19.9030, 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: footwear with outer soles of rubber or plastics: not sports or athletic footwear; other: valued over $12/pair: for men.

Full text

N279070 September 30, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. William J. Maloney, Esq Sandler, Travis & Rosenberg, P.A 551 5th Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of footwear from China Dear Mr. Maloney. In your letter dated August 12, 2016, you requested a tariff classification ruling on behalf of your client Deckers Outdoor Corporation. The samples will be returned. The submitted samples identified by style name/numbers TEVA® #1017171 and #1017172 are men’s, closed toe/closed heel, below-the-ankle, slip-on, shoes. The molded rubber or plastics outer soles have foxing-like bands and are valued over $12/pair, each style. As the shoes are said to be used in and around water, the external surface area of the uppers (ESAU), which are predominantly textile, have extensive preforations that allow for water drainage. Both styles are constructed without a separate tongue and are considered slip-on, style #1017171 also features a wide strap over the vamp with a Velcro closure on the lateral side, and style #1017172 has laces over the vamp. The applicable subheading for style name/numbers TEVA® #1017171 and #1017172 will be 6404.19.9030, 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: footwear with outer soles of rubber or plastics: not sports or athletic footwear; other: valued over $12/pair: for men. The rate of duty will be 9 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, Steven A. Mack Director National Commodity Specialist Division

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