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The tariff classification of footwear from China
Issued April 4, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N284080 (April 4, 2017)
Tariff classification
HTS codes: 6404.19.9060
Headings: 6404
Product description
The submitted sample is being returned to you, as requested. Style 31351, is a woman’s, closed-toe, closed-heel, below-the-ankle, slip-on shoe. The external surface area of the upper is made from a lightweight textile material and a U-shaped rubber/plastics overlay resembling an eye stay. You provided the component breakdown of the upper as 84.79 percent textile, and 15.21 percent rubber/plastics. It does not have a separately attached tongue. Lycra ® Spandex material is attached to the textile upper, on the same plane as the rest of the upper, where a tongue would normally be. You indicate that the wearer need only spread apart the upper to put on or remove the shoe. The shoe has laces that are threaded through loops made from the same material as the laces. As the laces need not be opened or closed to put on or take off the shoe, they are considered non-functional, and the shoe, a slip-on. Located on the back heel is a textile overlay strip that extends up to form a pull-on tab. It has a flexible outer sole made from rubber/plastics and has a foxing-like band. The value is stated to be over $12/pair.
CBP rationale
The applicable subheading for Style 31351 will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for women.
Full text
N284080 April 4, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Gregory Watts Skechers USA, Inc. 255 S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Mr. Watts: In your letter dated March 2, 2017 you requested a tariff classification ruling. The submitted sample is being returned to you, as requested. Style 31351, is a woman’s, closed-toe, closed-heel, below-the-ankle, slip-on shoe. The external surface area of the upper is made from a lightweight textile material and a U-shaped rubber/plastics overlay resembling an eye stay. You provided the component breakdown of the upper as 84.79 percent textile, and 15.21 percent rubber/plastics. It does not have a separately attached tongue. Lycra ® Spandex material is attached to the textile upper, on the same plane as the rest of the upper, where a tongue would normally be. You indicate that the wearer need only spread apart the upper to put on or remove the shoe. The shoe has laces that are threaded through loops made from the same material as the laces. As the laces need not be opened or closed to put on or take off the shoe, they are considered non-functional, and the shoe, a slip-on. Located on the back heel is a textile overlay strip that extends up to form a pull-on tab. It has a flexible outer sole made from rubber/plastics and has a foxing-like band. The value is stated to be over $12/pair. The applicable subheading for Style 31351 will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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