CBP Ruling N289094 — The tariff classification of footwear from China

Tariff classification

Headings: 6403

Product description

The sample will be returned at your request. The submitted half pair sample, identified as “Court Ruffle,” is a woman’s, closed toe/closed heel, below-the-ankle shoe with an outer sole of rubber/plastics. The external surface area of the upper is leather (other than pigskin) with suede at the back of the collar and suede eyestays. Although it has a small, suede, flat ruffle sewn under the toe cap that measures approximately 3/8 inch wide. Overall, the item has the appearance of a traditional tennis shoe. The lace-up shoe is flexible and has a foxing-like band. You provided an F.O.B. value of approximately $20 per pair. You suggest a classification of 6403.99.6090, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for men, youth and boys. You contend that the shoe does not possess the general appearance and characteristics associated with that of “athletic” footwear.

CBP rationale

The applicable subheading for the womans footwear, style “Court Ruffle,” will be 6403.99.9031, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.

Full text

N289094 September 8, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6403.99.9031 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 60 Sutton Place South New York, NY 10022 RE: The tariff classification of footwear from China Dear Mr. Zelman: In your letter dated August 10, 2017, you requested a tariff classification ruling on behalf of your client, Unisa Diem, Inc. The sample will be returned at your request. The submitted half pair sample, identified as “Court Ruffle,” is a woman’s, closed toe/closed heel, below-the-ankle shoe with an outer sole of rubber/plastics. The external surface area of the upper is leather (other than pigskin) with suede at the back of the collar and suede eyestays. Although it has a small, suede, flat ruffle sewn under the toe cap that measures approximately 3/8 inch wide. Overall, the item has the appearance of a traditional tennis shoe. The lace-up shoe is flexible and has a foxing-like band. You provided an F.O.B. value of approximately $20 per pair. You suggest a classification of 6403.99.6090, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for men, youth and boys. You contend that the shoe does not possess the general appearance and characteristics associated with that of “athletic” footwear. We disagree. It has a general athletic construction and appearance and will be classified as such. The applicable subheading for the womans footwear, style “Court Ruffle,” will be 6403.99.9031, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10 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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