CBP Ruling N302243: The tariff classification of footwear from China

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N3 N302243 (February 5, 2019)

Tariff classification

Headings: 6402

Product description

The submitted half-pair sample, identified as “Engage,” is a man’s, closed toe/closed heel, below-the-ankle, lace-up, soccer shoe. The external surface area of the upper is 90 percent or more rubber or plastics including textile above the topline. The thermoplastic polyurethane outer sole features a series of cleat-like rubber projections that are molded into, and protrude ¼ of an inch from, its base. The rubber/plastic molded outer sole does not overlap the upper by ¼ of an inch or more and does not constitute a foxing-like band. In an email correspondence

CBP rationale

The applicable subheading for the “Engage” soccer shoe will be 6402.19.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber/plastics: sports footwear: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or foxing-like band and not protective: other: for men.

Full text

N302243 February 5, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.19.1520 Ms. Robyn Johnson Elan-Polo, International 2005 Walton Road St. Louis, MO 63114 RE: The tariff classification of footwear from China Dear Ms. Johnson: In your letter dated November 28, 2018, you requested a tariff classification ruling. The submitted half-pair sample, identified as “Engage,” is a man’s, closed toe/closed heel, below-the-ankle, lace-up, soccer shoe. The external surface area of the upper is 90 percent or more rubber or plastics including textile above the topline. The thermoplastic polyurethane outer sole features a series of cleat-like rubber projections that are molded into, and protrude ¼ of an inch from, its base. The rubber/plastic molded outer sole does not overlap the upper by ¼ of an inch or more and does not constitute a foxing-like band. In an email correspondence you state that the F.O.B. value is over $6.50 but under $12 per pair. This footwear is consider a sports shoe and is not suitable for everyday use. The applicable subheading for the “Engage” soccer shoe will be 6402.19.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber/plastics: sports footwear: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or foxing-like band and not protective: other: for men. The rate of duty will be 5.1 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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