CBP Ruling N290656 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted photograph of style TRAILROC 285, number 000629, shows a unisex (classified as women), closed toe/closed heel, below-the-ankle, training shoe. The lace-up shoe is lightweight, flexible and cushioned. A revised footwear detail sheet states the external surface area of the upper (ESAU) is predominantly rubber/plastic. The 100 percent rubber or plastics outer sole is designed for increased traction. The shoe features an athletic appearance including a rubber/plastic toe cap, heel cap and a shock absorbing midsole. You provided an F.O.B. value of over $32.07 per pair.

CBP rationale

The applicable subheading for the TRAILROC 285, number 000629, will be 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women.

Full text

N290656 October 27, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6402.99.9065 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 Mr. Louis J. DeMarco Edward J. Zarach & Associates Inc. 20 W. Lincoln Ave., Suite 203 Valley Stream, NY 11580 In your electronic letter dated September 26, 2017, you requested a tariff classification ruling on behalf of your client, Inov-8 Incorporated. The submitted photograph of style TRAILROC 285, number 000629, shows a unisex (classified as women), closed toe/closed heel, below-the-ankle, training shoe. The lace-up shoe is lightweight, flexible and cushioned. A revised footwear detail sheet states the external surface area of the upper (ESAU) is predominantly rubber/plastic. The 100 percent rubber or plastics outer sole is designed for increased traction. The shoe features an athletic appearance including a rubber/plastic toe cap, heel cap and a shock absorbing midsole. You provided an F.O.B. value of over $32.07 per pair. You suggested classification of the TRAILROC 285, number 000629, under 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. As your revised footwear detail sheet shows the esau as rubber/plastic covering the majority, the footwear will be classified elsewhere. The applicable subheading for the TRAILROC 285, number 000629, will be 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. 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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