CBP Ruling N282029 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

Your sample will be returned. The product is a man’s, closed toe/closed heel, below-the-ankle, light weight, athletic, lace-up shoe. The FJ Originals shoe will be imported in three color choices, style# 45345 white/black, style # 45346 white/grey/blue, and style #45347 black/white. The upper of the submitted sample, identified as style # 45345 FJ Originals, has an external surfacea area of over 90 percent rubber/plastics. It has a rubber/plastics outer sole with evenly spaced projections measuring less than ¼ inches each. The shoe does not meet the foxing-like band criteria, nor is it “protective.”

CBP rationale

The applicable subheading for the FJ Originals (styles 45345, 45346, and 45347) will be 6402.99.3115, 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: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like.

Full text

N282029 January 23, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3115 Ms. Darlene Elmblad Acushnet Company 333 Bridge Street P.O. Box 965 Fairhaven MA 02719 RE: The tariff classification of footwear from China Dear Ms. Elmblad: In your letter dated December 14, 2016, you requested a tariff classification ruling. Your sample will be returned. The product is a man’s, closed toe/closed heel, below-the-ankle, light weight, athletic, lace-up shoe. The FJ Originals shoe will be imported in three color choices, style# 45345 white/black, style # 45346 white/grey/blue, and style #45347 black/white. The upper of the submitted sample, identified as style # 45345 FJ Originals, has an external surfacea area of over 90 percent rubber/plastics. It has a rubber/plastics outer sole with evenly spaced projections measuring less than ¼ inches each. The shoe does not meet the foxing-like band criteria, nor is it “protective.” The applicable subheading for the FJ Originals (styles 45345, 45346, and 45347) will be 6402.99.3115, 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: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6 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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