The tariff classification of footwear from China
Issued October 24, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.9005
Headings: 6402
Product description
The footwear in question, identified as F-LTE 260 Knit, product no. 000727, is a unisex training shoe. The electronic photographs show a closed toe/closed heel, below-the-ankle, lace-up shoe with a traction rubber/plastic outer sole. Your first letter and a revized Interim Footwear Invoice show the external surface area of the upper (ESAU) is predominantly rubber/plastic (65 percent rubber/plastic and 35 percent textile). The shoe is lightweight, flexible and cushioned, and has an overall athletic appearance. There is no foxing nor a foxing-like band. You provided an F.O.B. over $12 per pair.
CBP rationale
The applicable subheading for the F-LTE 260 Knit, product number 000727, will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like.
Full text
N290595 October 24, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Mr. Louis J. DeMarco Edward J. Zarach & Associates Inc. 20 W. Lincoln Ave., Suite 203 Valley Stream, NY 11580 RE: The tariff classification of footwear from China Dear Mr. DeMarco: In your electronic letter dated September 26, 2017, you requested a tariff classification ruling on behalf of your client Inov-8 Incorporated. The footwear in question, identified as F-LTE 260 Knit, product no. 000727, is a unisex training shoe. The electronic photographs show a closed toe/closed heel, below-the-ankle, lace-up shoe with a traction rubber/plastic outer sole. Your first letter and a revized Interim Footwear Invoice show the external surface area of the upper (ESAU) is predominantly rubber/plastic (65 percent rubber/plastic and 35 percent textile). The shoe is lightweight, flexible and cushioned, and has an overall athletic appearance. There is no foxing nor a foxing-like band. You provided an F.O.B. over $12 per pair. The applicable subheading for the F-LTE 260 Knit, product number 000727, will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. 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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