CBP Ruling N301489: The tariff classification of footwear from China

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N3 N301489 (November 26, 2018)

Tariff classification

Headings: 6402

Product description

In your email correspondence you have provided additional information regarding style, values and external surface areas of the sole and uppers. Style # CL-A0750-J18 is a child’s closed toe/closed heel, below-the-ankle shoe with an outer sole of rubber or plastics. Underlying the rubber/plastics open grid interstices is textile material. Rubber/plastics account for over 90 percent of the external surface area of the upper. The shoe does not have a foxing or a foxing-like band and is not “protective.” This style is athletic in construction and styling. You have provided an F.O.B.value of $5.50 per pair.

CBP rationale

The applicable subheading for style # CL-A0750-J18 will be 6402.99.3115, 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; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like.

Full text

N301489 November 26, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3115 Ms. Mina M So Calson Investment Ltd. AIA Tower 183 Electric Road North Point Unit 2606, 26th Floor Hong Kong, China RE: The tariff classification of footwear from China Dear Ms. So: In your letter dated October 31, 2018, you requested a tariff classification ruling. In your email correspondence you have provided additional information regarding style, values and external surface areas of the sole and uppers. Style # CL-A0750-J18 is a child’s closed toe/closed heel, below-the-ankle shoe with an outer sole of rubber or plastics. Underlying the rubber/plastics open grid interstices is textile material. Rubber/plastics account for over 90 percent of the external surface area of the upper. The shoe does not have a foxing or a foxing-like band and is not “protective.” This style is athletic in construction and styling. You have provided an F.O.B.value of $5.50 per pair. The applicable subheading for style # CL-A0750-J18 will be 6402.99.3115, 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; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. 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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