CBP Ruling N282022 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample, identified as Puma footwear Style 19076402 Ignite Evoknit, is a man’s closed-toe, closed-heel, above-the-ankle shoe. The upper, made from a light-weight knit textile material, is comprised of an inner sock-like layer that is partially covered around the back and sides with an outer layer of the same material. Rubber/plastics provides some structure around the perimeter of the foot. Sewn onto the center of the inner sock is a strip of fabric that has slots and extends upward to form a pull-on tab. The ends of four large textile loops are lasted under the rubber/plastics outer sole unit on each of the medial and lateral sides. It has laces threaded through the textile loops on the medial and lateral sides and center strip slots. Located on the back heel is a rubber or plastic piece with a button containing the Puma logo. The Puma logo also appears on the medial and lateral sides of the outer skin, and the word Puma on the back of the inner sock. The shoe is not protective and it does have a foxing or foxing like band. You provided the value of over $12/pair.

CBP rationale

The applicable subheading for Style 19076402 Ignite Evoknit will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for men.

Full text

N282022 January 23, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Christian J. Gaston Vandergrift Forwarding Company Inc. 180 E. Ocean Blvd., Suite 270 Long Beach, CA 90802 RE: The tariff classification of footwear from China Dear Mr. Gaston: In your letter dated December 14, 2016 you requested a tariff classification ruling on behalf of Puma North America. The submitted sample, identified as Puma footwear Style 19076402 Ignite Evoknit, is a man’s closed-toe, closed-heel, above-the-ankle shoe. The upper, made from a light-weight knit textile material, is comprised of an inner sock-like layer that is partially covered around the back and sides with an outer layer of the same material. Rubber/plastics provides some structure around the perimeter of the foot. Sewn onto the center of the inner sock is a strip of fabric that has slots and extends upward to form a pull-on tab. The ends of four large textile loops are lasted under the rubber/plastics outer sole unit on each of the medial and lateral sides. It has laces threaded through the textile loops on the medial and lateral sides and center strip slots. Located on the back heel is a rubber or plastic piece with a button containing the Puma logo. The Puma logo also appears on the medial and lateral sides of the outer skin, and the word Puma on the back of the inner sock. The shoe is not protective and it does have a foxing or foxing like band. You provided the value of over $12/pair. The applicable subheading for Style 19076402 Ignite Evoknit will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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