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The tariff classification of footwear from China
Issued October 17, 2018 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N300702 (October 17, 2018)
Tariff classification
HTS codes: 6404.11.9050
Headings: 6404
Product description
The submitted photograph of item # 8284218 Explorer Diabetic Shoe shows footwear identified as a unisex walking shoe. The closed toe/closed heel, below-the-ankle shoe, with a bungie lace closure, has a predominantly textile mesh material upper. The shoe has a wide toe box designed to accommodate additional inserts if necessary. It has a rubber/plastic traction outer sole designed for use on flat and uneven surfaces. The shoe is light-weight, has a secure closure, and has sufficient underfoot cushioning. You have provided an F.O.B. value of over $12 per pair. You suggest classification of this style under 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear not having athletic styling and construction.
CBP rationale
The applicable subheading for the unisex walking shoe, item # 8284218 Explorer Diabetic Shoe, will be 6404.11.9050, 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
N300702 October 17, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Katie M. Cooper Seko Brokerage Inc. 1301 Perry Rd. Ste 101 Plainfield IN 46168 RE: The tariff classification of footwear from China Dear Ms. Cooper: In your letters dated August 17, 2018, and September, 14, 2018, you requested a tariff classification ruling on behalf of your client Healer Health LLC dba Irunner. The submitted photograph of item # 8284218 Explorer Diabetic Shoe shows footwear identified as a unisex walking shoe. The closed toe/closed heel, below-the-ankle shoe, with a bungie lace closure, has a predominantly textile mesh material upper. The shoe has a wide toe box designed to accommodate additional inserts if necessary. It has a rubber/plastic traction outer sole designed for use on flat and uneven surfaces. The shoe is light-weight, has a secure closure, and has sufficient underfoot cushioning. You have provided an F.O.B. value of over $12 per pair. You suggest classification of this style under 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear not having athletic styling and construction. We disagree. The shoe has an overall athletic appearance, a secure closure, and a traction outer sole. It will be classified elsewhere. The applicable subheading for the unisex walking shoe, item # 8284218 Explorer Diabetic Shoe, will be 6404.11.9050, 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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