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The tariff classification of footwear from China
Issued August 18, 2021 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N320861 (August 18, 2021)
Tariff classification
HTS codes: 6405.90.9060
Headings: 6405
Product description
You have submitted descriptive literature and a sample. Footwear style “Shift” is a woman’s, closed-toe/closed-heel, lace-up sneaker. The sample covers the ankle and measures approximately 6 ¾ inches tall. The shoe features a slide fastener on the medial side, a foxing or foxing-like band, and 7 metal eyelets on both sides of the separately attached tongue. The external surface area of the upper consists of an adhesive rubber/plastic gel that is completely covered with glass stones. The closely arranged stones are intended to obscure the material underneath and is considered the constituent material. The rubber/plastics outer sole has an application of leather fibers to the external surface area in contact with the ground. The microns thin application would not be considered leather or composition leather. The F.O.B. value is over $12 per pair.
CBP rationale
The applicable subheading for the woman’s footwear style “Shift” will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other.
Full text
N320861 August 18, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.90.9060 Ms. Tina Fang Steve Madden, Ltd. 52-16 Barnett Avenue Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated August 3, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. Footwear style “Shift” is a woman’s, closed-toe/closed-heel, lace-up sneaker. The sample covers the ankle and measures approximately 6 ¾ inches tall. The shoe features a slide fastener on the medial side, a foxing or foxing-like band, and 7 metal eyelets on both sides of the separately attached tongue. The external surface area of the upper consists of an adhesive rubber/plastic gel that is completely covered with glass stones. The closely arranged stones are intended to obscure the material underneath and is considered the constituent material. The rubber/plastics outer sole has an application of leather fibers to the external surface area in contact with the ground. The microns thin application would not be considered leather or composition leather. The F.O.B. value is over $12 per pair. The applicable subheading for the woman’s footwear style “Shift” will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other. 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
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