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The tariff classification of footwear from China
Issued October 5, 2017 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N290096 (October 5, 2017)
Tariff classification
HTS codes: 6404.11.9050
Headings: 6404
Product description
The submitted sample, identified as Style 14865, will be returned to you. Style # 14865 is a woman’s, closed-toe, closed-heel, below-the-ankle, lace-up, athletic shoe. You provided a breakdown of the upper as 95.44 textile material, and 4.56 percent synthetic (rubber or plastics). The outer sole, stated to be made from synthetic (rubber or plastics), features multiple spikes that measure less than a quarter inch in length. The shoe has a foxing or foxing-like band. It is stated by you that the shoe is made waterproof and breathable by the application of an OutDry® process. You provided a value of over $12/pair.
CBP rationale
The applicable subheading for Style # 14865 will be 6404.11.9050, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other.
Full text
N290096 October 5, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Mr. Gregory Watts Skechers USA Inc. 225 S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Mr. Watts: In your electronic letter dated September 11, 2017, you requested a tariff classification ruling. The submitted sample, identified as Style 14865, will be returned to you. Style # 14865 is a woman’s, closed-toe, closed-heel, below-the-ankle, lace-up, athletic shoe. You provided a breakdown of the upper as 95.44 textile material, and 4.56 percent synthetic (rubber or plastics). The outer sole, stated to be made from synthetic (rubber or plastics), features multiple spikes that measure less than a quarter inch in length. The shoe has a foxing or foxing-like band. It is stated by you that the shoe is made waterproof and breathable by the application of an OutDry® process. You provided a value of over $12/pair. The applicable subheading for Style # 14865 will be 6404.11.9050, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 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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