CBP Ruling N286685 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted electronic photograph identifies style # NC-02CKH Nelson Child as a children’s, closed toe/closed heel, above-the ankle, slip-on, pull-up boot with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is predominantly made of a polyester/nylon knitted textile material. The boot has a foxing or foxing-like band and is not “protective.” It features a pull tab at the back heel and in the front at the forefoot. The boot is over 10 percent by weight rubber and plastics. You provided an F.O.B. value of over $12 per pair.

CBP rationale

The applicable subheading for style # NC-02CKH Nelson Child will be 6404.19.3980, 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: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other: other: other: other.

Full text

N286685 June 13, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3980 Ms. Shalyn Linklater People Footwear 200-395 Alexander St Vancouver, BC V6A1C4 Canada RE: The tariff classification of footwear from China Dear Ms. Linklater: In your electronic letter dated May 24, 2017, you requested a tariff classification ruling. The submitted electronic photograph identifies style # NC-02CKH Nelson Child as a children’s, closed toe/closed heel, above-the ankle, slip-on, pull-up boot with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is predominantly made of a polyester/nylon knitted textile material. The boot has a foxing or foxing-like band and is not “protective.” It features a pull tab at the back heel and in the front at the forefoot. The boot is over 10 percent by weight rubber and plastics. You provided an F.O.B. value of over $12 per pair. The applicable subheading for style # NC-02CKH Nelson Child will be 6404.19.3980, 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: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other: other: other: other. 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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