N285647 N2 Ruling Active

The tariff classification of footwear from China

Issued May 30, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.9030

Headings: 6404

Product description

The submitted sample will be returned to you. The submitted sample, identified as Style Number CH0475 “Colchester Oxford,” is a man’s closed-toe, closed-heel, below-the-ankle, size 9, casual shoe. The upper is made from textile material. It has a four eyelet lace-up closure and a textile tongue. A small circular logo is embroidered to the lateral side on the shoe. The outer sole is made from rubber or plastics. It has a foxing, or foxing-like band, and is not protective. The value of the shoe is over $12/pair.

CBP rationale

The applicable subheading for Style Number CH0475 “Colchester Oxford” will be 6404.19.9030, 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

N285647 May 30, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Devin Kelly The Rockport Group 1220 Washington Street West Newton, MA 02465 RE: The tariff classification of footwear from China Dear Mr. Kelly: In your letter dated April 24, 2017, you requested a tariff classification ruling. The submitted sample will be returned to you. The submitted sample, identified as Style Number CH0475 “Colchester Oxford,” is a man’s closed-toe, closed-heel, below-the-ankle, size 9, casual shoe. The upper is made from textile material. It has a four eyelet lace-up closure and a textile tongue. A small circular logo is embroidered to the lateral side on the shoe. The outer sole is made from rubber or plastics. It has a foxing, or foxing-like band, and is not protective. The value of the shoe is over $12/pair. The applicable subheading for Style Number CH0475 “Colchester Oxford” will be 6404.19.9030, 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 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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