CBP Ruling N320252 — The tariff classification of footwear from Myanmar

Tariff classification

Headings: 6404

Product description

You have submitted descriptive and illustrative literature and a sample of the item under consideration. Additional value information was provided via email. The sample will be returned. The submitted sample of footwear identified as 5663484-Eco Bay Knit Sneaker Lace Up Women’s is a closed-toe/closed-heel, below-the-ankle, woman’s shoe. The external surface area of the upper consists of 100 percent knit polyester textile material. The lightweight, lace-up shoe features 6 metal eyelets on each side of the separately attached tongue. The shoe has minimal underfoot cushioning. The mostly smooth external surface area of the outer sole is made of 100 percent rubber materials. It would not be considered a traction outer sole. The F.O.B. value is $24.60 per pair.

CBP rationale

The applicable subheading for style 5663484-Eco Bay Knit Sneaker Lace Up Women’s will be 6404.19.9060, 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 soles of rubber or plastics: other: others: valued over $12.

Full text

N320252 July 21, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Bethany A. Dodge LL Bean, Inc. 15 Casco Street Freeport, ME 04033 RE: The tariff classification of footwear from Myanmar Dear Ms. Dodge: In your letter dated June 23, 2021, you requested a tariff classification ruling. You have submitted descriptive and illustrative literature and a sample of the item under consideration. Additional value information was provided via email. The sample will be returned. The submitted sample of footwear identified as 5663484-Eco Bay Knit Sneaker Lace Up Women’s is a closed-toe/closed-heel, below-the-ankle, woman’s shoe. The external surface area of the upper consists of 100 percent knit polyester textile material. The lightweight, lace-up shoe features 6 metal eyelets on each side of the separately attached tongue. The shoe has minimal underfoot cushioning. The mostly smooth external surface area of the outer sole is made of 100 percent rubber materials. It would not be considered a traction outer sole. The F.O.B. value is $24.60 per pair. The applicable subheading for style 5663484-Eco Bay Knit Sneaker Lace Up Women’s will be 6404.19.9060, 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 soles of rubber or plastics: other: others: valued over $12.00/pair: for women. The rate of duty will be 9 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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