CBP Ruling N293597 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The closed toe/closed heel, below-the-ankle, shoes are molded in one piece. Style ENERGETIC is for girls and is valued at $5.24 per pair. Style ADVENTURE is for boys and is valued at $5.50 per pair. Both styles have outer soles and uppers made of 100 percent EVA rubber/plastics and do not have foxing nor foxing-like bands. Several vent holes along the eye stays, mimicking eyelets, and through the medial and lateral sides, preclude them from being considered waterproof and not classified under heading 6401.

CBP rationale

The applicable subheading for styles ENERGETIC for girls and ADVENTURE for boys will be 6402.99.3171, 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 accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other.

Full text

N293597 February 16, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Mr. Stephanie Sippel Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China Dear Ms. Sippel: In your letter dated January 12, 2017, you requested a tariff classification ruling. Your samples will be returned. The two half pair samples of slip-on shoes for toddlers were submitted with your request. The closed toe/closed heel, below-the-ankle, shoes are molded in one piece. Style ENERGETIC is for girls and is valued at $5.24 per pair. Style ADVENTURE is for boys and is valued at $5.50 per pair. Both styles have outer soles and uppers made of 100 percent EVA rubber/plastics and do not have foxing nor foxing-like bands. Several vent holes along the eye stays, mimicking eyelets, and through the medial and lateral sides, preclude them from being considered waterproof and not classified under heading 6401. The applicable subheading for styles ENERGETIC for girls and ADVENTURE for boys will be 6402.99.3171, 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 accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: 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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