N302789 N3 Ruling Active

The tariff classification of footwear from China

Issued March 6, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.11.7590, 6404.11.7530

Headings: 6404

Product description

As per your request, the sample will not be returned. The half-pair sample is identified as TEX 6548. It is a closed toe/closed heel, below-the-ankle athletic shoe for men and boys. The external surface area of the upper is composed of predominantly non-vegetable textile material. The rubber or plastics outer sole has textile material covering greater than 50 percent of the surface touching the ground. Physical examination of the cross section of the sample shows it has a foxing-like band. It features a hook and loop closure on the lateral side. You have provided an F.O.B. value of $5.00 per pair.

CBP rationale

The applicable subheading for style TEX 6548, in men’s sizes, will be 6404.11.7530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile, sports footwear: tennis shoes, basketball shoes, gym shoes, training shoes and the like, other: Valued over $3 but not over $6. The applicable subheading for style TEX 6548, sized for boys, will be 6404.11.7590, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile, sports footwear: tennis shoes, basketball shoes, gym shoes, training shoes and the like, other: Valued over $3 but not over $6.

Full text

N302789 March 6, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.7530; 6404.11.7590 Mr. Troy Clarke CBT International, Inc. 249 East Ocean Blvd, Suite 650 Long Beach, CA 90802 RE: The tariff classification of footwear from China Dear Mr. Clarke: In your letter dated December 14, 2018, you requested a tariff classification ruling on behalf of your client, CPC Ardor Collection Inc. As per your request, the sample will not be returned. The half-pair sample is identified as TEX 6548. It is a closed toe/closed heel, below-the-ankle athletic shoe for men and boys. The external surface area of the upper is composed of predominantly non-vegetable textile material. The rubber or plastics outer sole has textile material covering greater than 50 percent of the surface touching the ground. Physical examination of the cross section of the sample shows it has a foxing-like band. It features a hook and loop closure on the lateral side. You have provided an F.O.B. value of $5.00 per pair. The applicable subheading for style TEX 6548, in men’s sizes, will be 6404.11.7530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile, sports footwear: tennis shoes, basketball shoes, gym shoes, training shoes and the like, other: Valued over $3 but not over $6.50/pair: Other: With uppers of textile materials other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: For men. The general rate of duty will be 12.5 percent ad valorem. The applicable subheading for style TEX 6548, sized for boys, will be 6404.11.7590, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile, sports footwear: tennis shoes, basketball shoes, gym shoes, training shoes and the like, other: Valued over $3 but not over $6.50/pair: Other: With uppers of textile materials other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other. The general rate of duty will be 12.5 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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