CBP Ruling N304700 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

Your sample will be returned at your request. The submitted sample identified as style # P120128 Zerogrand All-Day Stitchlite Runner, is a men’s closed toe/closed heel, below-the-ankle, lace-up shoe with a flexible, thick traction rubber or plastic outer sole. The external surface area of the upper is predominantly man-made textile material. The cushioned shoe features a leather heel counter with a pull tab, a padded leather tongue and cushioning. Although the sneaker does not possess all of the characteristics associated with athletic footwear, it does resemble athletic footwear in construction and styling and will be classified as such. You provided an F.O.B. value over $12.00/pair.

CBP rationale

The applicable subheading for style # P120128 Zerogrand All-Day Stitchlite Runner will be 6404.11.9020, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Full text

N304700 June 21, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Mr. Edward Foster Cole Haan 150 Ocean Road Greenland, NH 03840 RE: The tariff classification of footwear from China Dear Mr. Foster: In your letter dated June 6, 2019, you requested a tariff classification ruling. Your sample will be returned at your request. The submitted sample identified as style # P120128 Zerogrand All-Day Stitchlite Runner, is a men’s closed toe/closed heel, below-the-ankle, lace-up shoe with a flexible, thick traction rubber or plastic outer sole. The external surface area of the upper is predominantly man-made textile material. The cushioned shoe features a leather heel counter with a pull tab, a padded leather tongue and cushioning. Although the sneaker does not possess all of the characteristics associated with athletic footwear, it does resemble athletic footwear in construction and styling and will be classified as such. You provided an F.O.B. value over $12.00/pair. The applicable subheading for style # P120128 Zerogrand All-Day Stitchlite Runner will be 6404.11.9020, Harmonized Tariff Schedule of the United States (HTSUS), 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 $12.00/pair: for men: 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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