CBP Ruling N300544 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half-pair sample, identified MGMOSSIANA, is a woman’s closed toe, closed heel, below-the-ankle, lace-up shoe. The external surface area of the upper is predominantly man-made fiber textile material. The rigid rubber or plastics outer sole has many smooth areas on the external surface that comes in contact with the ground. The midsole varies in height from approximately 0.5 inches under the forefoot, to approximately 3 inches in height at the heel. The innersole also incorporates a wedge shaped cushion. The wedge shape and height of the midsole/outer sole, and sections of smooth areas on the outer sole, make this style impractical for use in athletic activities. The F.O.B. value is over $12 per pair.

CBP rationale

The applicable subheading for the MGMOSSIANA shoe will be 6404.19.9060, 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: other: other: valued over $12.

Full text

N300544 October 4, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Steven Kim Macys Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Mr. Kim: In your letter dated September 10, 2018, you requested a tariff classification ruling. The submitted half-pair sample, identified MGMOSSIANA, is a woman’s closed toe, closed heel, below-the-ankle, lace-up shoe. The external surface area of the upper is predominantly man-made fiber textile material. The rigid rubber or plastics outer sole has many smooth areas on the external surface that comes in contact with the ground. The midsole varies in height from approximately 0.5 inches under the forefoot, to approximately 3 inches in height at the heel. The innersole also incorporates a wedge shaped cushion. The wedge shape and height of the midsole/outer sole, and sections of smooth areas on the outer sole, make this style impractical for use in athletic activities. The F.O.B. value is over $12 per pair. The applicable subheading for the MGMOSSIANA shoe will be 6404.19.9060, 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: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 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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