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The tariff classification of footwear from China
Issued September 17, 2021 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N321268 (September 17, 2021)
Tariff classification
HTS codes: 6405.90.9060
Headings: 6405
Product description
You have submitted descriptive literature, photographs, and a sample of a footwear item. Your sample will be returned. Examination of the submitted photographs and sample of style # 30122S008, found a woman’s, open toe/open heel, slip-on, high-heel, dress shoe. The footwear does not cover the ankle. The upper consists of 95 percent ostrich feathers that completely obscure the material underneath. The outer sole is made of 100 percent cow leather. The F.O.B. value is $77.48 per pair.
CBP rationale
The applicable subheading for style # 30122S008 will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other.
Full text
N321268 September 17, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.90.9060 Ms. Evgeniya Teplova Alexander Wang 386 Broadway New York, NY 10013 RE: The tariff classification of footwear from China Dear Ms. Teplova: In your letter dated August 26, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample of a footwear item. Your sample will be returned. Examination of the submitted photographs and sample of style # 30122S008, found a woman’s, open toe/open heel, slip-on, high-heel, dress shoe. The footwear does not cover the ankle. The upper consists of 95 percent ostrich feathers that completely obscure the material underneath. The outer sole is made of 100 percent cow leather. The F.O.B. value is $77.48 per pair. The applicable subheading for style # 30122S008 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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