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The tariff classification of footwear from China
Issued February 9, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N293370 (February 9, 2018)
Tariff classification
HTS codes: 6404.19.3960
Headings: 6404
Product description
The submitted half-pair sample, identified as style # SM18001-OE, Petal Espadrille, is a woman’s closed toe/closed heel, below-the-ankle, slip-on, espadrille style shoe. The external surface area of the upper (ESAU) is a textile mesh material composed of nylon that is backed with, and affixed to, a rubber/plastic material. Lengths of fabric backed rubber/plastic material are sewn in random patterns to the esau. The random application does not obscure the material underneath while creating a decoration resembling flower petals. The upper is stitched to a jute plaited midsole. A rubber/plastics heel pull tab extends up the back of the heel. The outer sole is 100 percent rubber or plastics. You provided a value of $19.20 per pair.
CBP rationale
The applicable subheading for the style # SM18001-OE, Petal Espadrille will be 6404.19.3960, 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: footwear with outer soles of rubber or plastics: not sports footwear; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women.
Full text
N293370 February 9, 2018 CLA-2-2:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Anna Hoffman Seventh Avenue, Inc. 1112 Seventh Avenue Monroe, WI 53566 RE: The tariff classification of footwear from China Dear Ms. Hoffman: In your letter dated December 21, 2017, you requested a tariff classification ruling. The submitted half-pair sample, identified as style # SM18001-OE, Petal Espadrille, is a woman’s closed toe/closed heel, below-the-ankle, slip-on, espadrille style shoe. The external surface area of the upper (ESAU) is a textile mesh material composed of nylon that is backed with, and affixed to, a rubber/plastic material. Lengths of fabric backed rubber/plastic material are sewn in random patterns to the esau. The random application does not obscure the material underneath while creating a decoration resembling flower petals. The upper is stitched to a jute plaited midsole. A rubber/plastics heel pull tab extends up the back of the heel. The outer sole is 100 percent rubber or plastics. You provided a value of $19.20 per pair. The applicable subheading for the style # SM18001-OE, Petal Espadrille will be 6404.19.3960, 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: footwear with outer soles of rubber or plastics: not sports footwear; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 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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