1 newer ruling cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China
Issued December 3, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N307504 (December 3, 2019)
Tariff classification
HTS codes: 6404.19.3060
Headings: 6404
Product description
Included in your submission are three photographs and descriptive literature. Via email, you provided a style number and an F.O.B. price. The submitted photographs of style #CN-LH2019 show a woman’s open toe/open heel, below-the-ankle, high-heel, slip-on shoe. The upper consists of knitted polyester textile. The outer sole unit consists of a shaped wood base/midsole, with an attached rubber/plastics outer sole. The upper material extends from the back of the wood base and is crossed over the top of the foot. It is secured to the external surface of the wood base below the heel and on either side by several metal rivets. The F.O.B. value is $25 per pair.
CBP rationale
The applicable subheading for the woman’s style #CN-LH2019 footwear will be 6404.19.3060, 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: footwear with outer sloes of rubber or plastics other: footwear with open toes or open heels; footwear having less than 10 percent by weight of rubber or plastics; other: other: for women.
Full text
N307504 December 3, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3060 Ms. Jacqueline Lindstedt Jax & Bard PO Box #1677 Gray, Maine 04039 RE: The tariff classification of footwear from China Dear Ms. Lindstedt: In your letter dated November 7, 2019, you requested a tariff classification ruling. Included in your submission are three photographs and descriptive literature. Via email, you provided a style number and an F.O.B. price. The submitted photographs of style #CN-LH2019 show a woman’s open toe/open heel, below-the-ankle, high-heel, slip-on shoe. The upper consists of knitted polyester textile. The outer sole unit consists of a shaped wood base/midsole, with an attached rubber/plastics outer sole. The upper material extends from the back of the wood base and is crossed over the top of the foot. It is secured to the external surface of the wood base below the heel and on either side by several metal rivets. The F.O.B. value is $25 per pair. The applicable subheading for the woman’s style #CN-LH2019 footwear will be 6404.19.3060, 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: footwear with outer sloes of rubber or plastics other: footwear with open toes or open heels; footwear having less than 10 percent by weight of rubber or plastics; other: other: for women. The 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
More rulings on the same tariff codes
The tariff classification of footwear from India
The tariff classification of footwear and footwear parts from Austria and Germany
The tariff classification of footwear from China
The tariff classification of footwear from Indonesia
Follow N307504
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.