CBP Ruling N280770 — The tariff classification of footwear from China

Tariff classification

Headings: 6405

Product description

The submitted sample is being returned to you, as requested. Item number 22207 “Espadrille Laceback,” is a woman’s closed-toe, closed-heel, below-the-ankle, slip-on shoe. The majority of the external surface area of the upper is made up of a cotton textile material. A small section of the toe area is covered with jute material (textile for classification purposes). A lace is threaded through six eyelets at the back of the shoe. This lace is considered “non-functional” as it does not have to be laced and unlaced to get the shoe on or off. The outer sole is made from jute material framed with rubber/plastics. The jute material makes up the majority of the external surface area touching the ground. The shoe does not have a foxing or foxing-like band, nor is it protective.

CBP rationale

The applicable subheading for Item number 22207 “Espadrille Laceback,” will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women.

Full text

N280770 December 1, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.20.3060 Mr. Greg Fields Vera Bradley 12420 Stonebridge Road Roanoke, Indiana 46783 RE: The tariff classification of footwear from China Dear Mr. Fields: In your letter dated October 25, 2016, you requested a tariff classification ruling. The submitted sample is being returned to you, as requested. Item number 22207 “Espadrille Laceback,” is a woman’s closed-toe, closed-heel, below-the-ankle, slip-on shoe. The majority of the external surface area of the upper is made up of a cotton textile material. A small section of the toe area is covered with jute material (textile for classification purposes). A lace is threaded through six eyelets at the back of the shoe. This lace is considered “non-functional” as it does not have to be laced and unlaced to get the shoe on or off. The outer sole is made from jute material framed with rubber/plastics. The jute material makes up the majority of the external surface area touching the ground. The shoe does not have a foxing or foxing-like band, nor is it protective. The applicable subheading for Item number 22207 “Espadrille Laceback,” will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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