CBP Ruling N282678 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

Your samples will be returned. The submitted styles, identified as JA-FARAHH and JA-NALICIA, are women’s, closed toe/closed heel, below-the-ankle, athletic-looking shoes with foxing-like bands and outer soles of rubber or plastics. The external surface area of the uppers (ESAU) of both styles are predominantly textile materials. Although the styles have laces up the front of the shoes they are not considered functional. The laces do not have to be opened or tightened to keep the shoe on the foot when worn. The shoes do not have separate tongues and are on the same plane as the rest of the uppers. Therefore, both styles are considered slip-ons and not athletic footwear. The F.O.B value of both is over $12 per pair.

CBP rationale

The applicable subheading for style names JA-FARAHH and JA-NALICIA will be 6404.19.9060, 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: other: other: valued over $12.

Full text

N282678 February 22, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Robert Silverman GDLSK 599 Lexington Avenue, FL 36 New York, NY 10022 RE: The tariff classification of footwear from China Dear Mr. Silverman: In your letter dated January 10, 2017, you requested a tariff classification ruling on behalf of your client Camuto Group. Your samples will be returned. The submitted styles, identified as JA-FARAHH and JA-NALICIA, are women’s, closed toe/closed heel, below-the-ankle, athletic-looking shoes with foxing-like bands and outer soles of rubber or plastics. The external surface area of the uppers (ESAU) of both styles are predominantly textile materials. Although the styles have laces up the front of the shoes they are not considered functional. The laces do not have to be opened or tightened to keep the shoe on the foot when worn. The shoes do not have separate tongues and are on the same plane as the rest of the uppers. Therefore, both styles are considered slip-ons and not athletic footwear. The F.O.B value of both is over $12 per pair. The applicable subheading for style names JA-FARAHH and JA-NALICIA will be 6404.19.9060, 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: other: other: valued over $12.00/pair: for women. 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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