N298995 N2 Ruling REVOKED

The tariff classification of footwear from China

Issued August 2, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.11.9050

Headings: 6404

Product description

Your sample will be returned at your request. Style ID: G30947-CTA39W-19S01 Converse All Star Sasha is a woman’s, closed toe/closed-heel, above-the-ankle sneaker. The shoe has nine eyelets on each side of the tongue facilitating a lace closure. The external surface area of the upper is predominantly cotton canvas textile. Although you suggest the footwear is not designed for athletic purposes, the shoe has most of the characteristics of athletic footwear. It has a rubber/plastics foxing band, a cushioned midsole, a general athletic appearance, including a toe cap. The flexible rubber or plastics outer sole provides adequate traction. You’ve provided an F.O.B. value over $12 per pair.

CBP rationale

The applicable subheading for style ID: G30947-CTA39W-19S01 Converse All Star Sasha will be 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other.

Full text

N298995 August 2, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Priscilla Dobbs Converse Inc. 160 N. Washington Street Boston, MA 02114 RE: The tariff classification of footwear from China Dear Ms. Dobbs: In your letter dated June 28, 2018, you requested a tariff classification ruling. Your sample will be returned at your request. Style ID: G30947-CTA39W-19S01 Converse All Star Sasha is a woman’s, closed toe/closed-heel, above-the-ankle sneaker. The shoe has nine eyelets on each side of the tongue facilitating a lace closure. The external surface area of the upper is predominantly cotton canvas textile. Although you suggest the footwear is not designed for athletic purposes, the shoe has most of the characteristics of athletic footwear. It has a rubber/plastics foxing band, a cushioned midsole, a general athletic appearance, including a toe cap. The flexible rubber or plastics outer sole provides adequate traction. You’ve provided an F.O.B. value over $12 per pair. The applicable subheading for style ID: G30947-CTA39W-19S01 Converse All Star Sasha will be 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: 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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