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The tariff classification of footwear from China
Issued August 13, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N305435 (August 13, 2019)
Tariff classification
HTS codes: 6402.99.9005
Headings: 6402
Product description
At your request, the sample will be returned. The submitted sample, identified as style # SHOE09-A (GK FUSION SHADOW), is a woman’s closed toe/closed heel, below-the-ankle, lace-up shoe. It is designed for cheerleading activities. The external surface area of the upper consists predominantly of rubber and plastics (40 percent thermoplastic polyurethane and 15 percent polyurethane). The rest of the upper is composed of 45 percent nylon mesh textile material. The flexible outer sole consists of 100 percent rubber or plastics. This lightweight shoe features a reinforced rubber/plastics toe counter and cushioned ankle support.
CBP rationale
The applicable subheading for style # SHOE09-A (GK FUSION SHADOW will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), 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
N305435 August 13, 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 July 19, 2019, you requested a tariff classification ruling on behalf of your client, Elite Sportswear. At your request, the sample will be returned. The submitted sample, identified as style # SHOE09-A (GK FUSION SHADOW), is a woman’s closed toe/closed heel, below-the-ankle, lace-up shoe. It is designed for cheerleading activities. The external surface area of the upper consists predominantly of rubber and plastics (40 percent thermoplastic polyurethane and 15 percent polyurethane). The rest of the upper is composed of 45 percent nylon mesh textile material. The flexible outer sole consists of 100 percent rubber or plastics. This lightweight shoe features a reinforced rubber/plastics toe counter and cushioned ankle support. You state the value is $15 per pair. The applicable subheading for style # SHOE09-A (GK FUSION SHADOW will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), 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
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