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The tariff classification of footwear from China
Issued June 2, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N286088 (June 2, 2017)
Tariff classification
HTS codes: 6404.19.3960
Headings: 6404
Product description
Style name/number “Zurich” 61105800 is a unisex, open toe/open heel, below-the-ankle sandal with an outer sole of rubber or plastics. The sandal features textile straps across the toes and vamp, with a buckle closure on the lateral side, and a rubber/plastic strap around the back of the ankle. The external surface area of the upper (ESAU) is predominantly textile. The F.O.B. value is $8.25 per pair.
CBP rationale
The applicable subheading for style name/number “Zurich” 61105800 will be 6404.19.3960, 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: footwear with outer soles of rubber or plastics: other: other: for women.
Full text
N286088 June 2, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Jason Lee Native Canada Footwear Ltd. 5 W 6th Avenue Vancouver, BC V6Y 1K2 RE: The tariff classification of footwear from China Dear Mr. Jason Lee: In your letter dated May 5, 2017, you requested a tariff classification ruling. Style name/number “Zurich” 61105800 is a unisex, open toe/open heel, below-the-ankle sandal with an outer sole of rubber or plastics. The sandal features textile straps across the toes and vamp, with a buckle closure on the lateral side, and a rubber/plastic strap around the back of the ankle. The external surface area of the upper (ESAU) is predominantly textile. The F.O.B. value is $8.25 per pair. The applicable subheading for style name/number “Zurich” 61105800 will be 6404.19.3960, 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: footwear with outer soles of rubber or plastics: other: other: for women. The rate of duty will be 37.5 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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