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The tariff classification of footwear from China
Issued August 2, 2019 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N305246 (August 2, 2019)
Tariff classification
HTS codes: 6402.99.9065
Headings: 6402
Product description
Your samples will be returned. The sample, identified as style name/number “IF ONLY” 449161, is a woman’s, closed toe/closed heel, below the ankle, slip-on shoe. The external surface area of the upper is over 90 percent polyurethane (PU) rubber/plastics. The rubber/plastics outer sole is made with a PVC mock welt that is glued to the inside of the outer sole. The sample was physically examined by cross-cutting. The molded outer sole overlaps the upper by ¼ inch constituting a foxing-like band. The shoe features elastic gores on each side of the vamp. You provided an F.O.B. price over $12 per pair.
CBP rationale
The applicable subheading for style name/number “IF ONLY” 449161 will be 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women.
Full text
N305246 August 2, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.9065 Ms. Jane Sheridan Caleres *5* 8300 Maryland Avenue St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated July 9, 2019, you requested a tariff classification ruling. Your samples will be returned. The sample, identified as style name/number “IF ONLY” 449161, is a woman’s, closed toe/closed heel, below the ankle, slip-on shoe. The external surface area of the upper is over 90 percent polyurethane (PU) rubber/plastics. The rubber/plastics outer sole is made with a PVC mock welt that is glued to the inside of the outer sole. The sample was physically examined by cross-cutting. The molded outer sole overlaps the upper by ¼ inch constituting a foxing-like band. The shoe features elastic gores on each side of the vamp. You provided an F.O.B. price over $12 per pair. The applicable subheading for style name/number “IF ONLY” 449161 will be 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. 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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