CBP Ruling N302396 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half-pair sample, identified as style # 13074, is a woman’s, closed toe/closed heel, below the ankle, lace-up, athletic shoe. The constituent material of the upper is textile. It is decorated with small embroidered flowers on the medial and lateral sides, on the tongue under the laces, and at the back of the heel. The small amount of embroidery does not distract from the overall athletic appearance. The lightweight shoe has a flexible, rubber or plastics, traction outer sole that is secured to the upper with a foxing-like band. You provided an F.O.B. value of $12.85 per pair. You suggest classification of style #13074 under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s, non-athletic footwear with outer soles of rubber/plastics and uppers of textile materials.

CBP rationale

The applicable subheading for women’s style # 13074 will be 6404.11.9050, HTSUS, which provides for 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

N302396 February 6, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Mr. Gregory Watts Skechers USA Inc. 225 S. Sepulveda Blvd Manhattan Beach CA 90266 RE: The tariff classification of footwear from China Dear Mr. Watts: In your letter dated December 18, 2018, you requested a tariff classification ruling. The submitted half-pair sample, identified as style # 13074, is a woman’s, closed toe/closed heel, below the ankle, lace-up, athletic shoe. The constituent material of the upper is textile. It is decorated with small embroidered flowers on the medial and lateral sides, on the tongue under the laces, and at the back of the heel. The small amount of embroidery does not distract from the overall athletic appearance. The lightweight shoe has a flexible, rubber or plastics, traction outer sole that is secured to the upper with a foxing-like band. You provided an F.O.B. value of $12.85 per pair. You suggest classification of style #13074 under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s, non-athletic footwear with outer soles of rubber/plastics and uppers of textile materials. We disagree. We do not considered the sparsely placed embroidered flowers to be extensive and the shoe will not be excluded from the athletic footwear category. The applicable subheading for women’s style # 13074 will be 6404.11.9050, HTSUS, which provides for 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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