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The tariff classification of footwear from China
Issued December 1, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N291768 (December 1, 2017)
Tariff classification
HTS codes: 6402.99.3145, 6402.99.3165
Headings: 6402
Product description
The external surface area of the upper is over 90 percent rubber/plastics and features openings on the lateral and medial sides. The footwear does not have a foxing or a foxing-like band. There is an elastic lace and toggle closure. The thick outer sole is molded rubber/plastics.
CBP rationale
The applicable subheading for the men’s version of the Lost River shoe # P6063MV will be 6402.99.3145, 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: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for men: other. The applicable subheading for women’s version of the Lost River shoe # P6063WT will be 6402.99.3165, 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: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other.
Full text
N291768 December 1, 2017 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6402.99.3165 Mr. Stuart Coulter III D Sporting Goods 17 Montview Drive Hanover NH 03755 RE: The tariff classification of footwear from China Dear Mr. Coulter: In your electronic letter dated November 3, 2017, you requested a tariff classification ruling. Electronic photographs were submitted of a closed toe/open heel, below-the-ankle, rugged, sandal-type shoe identified as style name Lost River, men’s style # P6063MV and # P6063WT for women. The external surface area of the upper is over 90 percent rubber/plastics and features openings on the lateral and medial sides. The footwear does not have a foxing or a foxing-like band. There is an elastic lace and toggle closure. The thick outer sole is molded rubber/plastics. The applicable subheading for the men’s version of the Lost River shoe # P6063MV will be 6402.99.3145, 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: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for men: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for women’s version of the Lost River shoe # P6063WT will be 6402.99.3165, 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: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 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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