CBP Ruling N303821 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

Your samples will be returned at your request. The submitted sample identified as style # S1941 (GK ACCENT) is a woman’s closed toe/closed heel, below-the-ankle, lace-up cheerleading shoe. The external surface area of the upper consists of 70 percent polyurethane (rubber/plastics), 1 percent thermoplastic polyurethane (rubber/plastics), and 29 percent mesh (textile). The shoe features a cushioned neoprene ankle collar and tongue. The tongue is not separately attached and, in this case, considered a slip-on. The sample was cross-cut and shows a foxing-like band. The outer soles are made of EVA/rubber.

CBP rationale

The applicable subheading for style # S1941 (GK ACCENT) cheerleading shoe will be 6402.99.9005 Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like.

Full text

N303821 April 19, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Ms. Julie Bakhshpour Aloha Custom Services, Inc. 9215 Hall Road Downey, CA 90241 RE: The tariff classification of footwear from China Dear Ms. Bakhshpour: In your letter dated April 2, 2019, you requested a tariff classification ruling on behalf of your client Omni Cheer. Your samples will be returned at your request. The submitted sample identified as style # S1941 (GK ACCENT) is a woman’s closed toe/closed heel, below-the-ankle, lace-up cheerleading shoe. The external surface area of the upper consists of 70 percent polyurethane (rubber/plastics), 1 percent thermoplastic polyurethane (rubber/plastics), and 29 percent mesh (textile). The shoe features a cushioned neoprene ankle collar and tongue. The tongue is not separately attached and, in this case, considered a slip-on. The sample was cross-cut and shows a foxing-like band. The outer soles are made of EVA/rubber. You state the import price will be $13.20 per pair. The applicable subheading for style # S1941 (GK ACCENT) cheerleading shoe will be 6402.99.9005 Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. 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

View original on CBP CROSS →