CBP Ruling N295457 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample will be returned to you. Style# QL-21702159B (CHASSE PLATINUM/S1802) is a woman’s, closed heel, closed toe, below the ankle, lace-up, athletic shoe. You provided the breakdown of the external surface area of the upper as 54 percent textile (nylon mesh) and 46 percent polyurethane/thermoplastic. The outer sole is stated to be made from EVA rubber. It features a textile strip that extends up the tongue with the word “Chassé,” a heel tab, and a rubber or plastics piece on the top section of the tongue with the letter “C” and word “Chassé.” The shoe does not have a foxing, or a foxing-like band, is not protective, and does not have a metal toe cap. It will be sold as a cheerleading shoe. You provided the value of the shoe as over $12/per pair.

CBP rationale

The applicable subheading for Style# QL-21702159B (CHASSE PLATINUM/S1802) will be 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other.

Full text

N295457 April 19, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Julie Bakhshpour Aloha Customs Services, Inc. 9215 Hall Road Downey, CA 90241 RE: The tariff classification of footwear from China Dear Ms. Bakhshpour: In your letter dated March 21, 2018, you requested a tariff classification ruling on behalf of your client, Omni Cheer. The submitted sample will be returned to you. Style# QL-21702159B (CHASSE PLATINUM/S1802) is a woman’s, closed heel, closed toe, below the ankle, lace-up, athletic shoe. You provided the breakdown of the external surface area of the upper as 54 percent textile (nylon mesh) and 46 percent polyurethane/thermoplastic. The outer sole is stated to be made from EVA rubber. It features a textile strip that extends up the tongue with the word “Chassé,” a heel tab, and a rubber or plastics piece on the top section of the tongue with the letter “C” and word “Chassé.” The shoe does not have a foxing, or a foxing-like band, is not protective, and does not have a metal toe cap. It will be sold as a cheerleading shoe. You provided the value of the shoe as over $12/per pair. The applicable subheading for Style# QL-21702159B (CHASSE PLATINUM/S1802) will be 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. 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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