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The tariff classification of footwear from China
Issued September 22, 2021 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N321350 (September 22, 2021)
Tariff classification
HTS codes: 6405.90.9060
Headings: 6405
Product description
You have submitted descriptive literature, a photograph, a laboratory report, and a sample of the item in question. The sample will be returned as per your request. The submitted sample of footwear style Moira #495465 is a closed-toe/closed-heel, woman’s, slip-on style shoe. The shoe does not cover the ankle. The external surface area of the upper consists of over 90 percent rubber or plastics materials. The rubber/plastic is embossed with a snakeskin design. It has an elastic gore on one side of the vamp and a non-functional slide fastener on the other. The rubber plastics outer sole has a thick application of leather fibers covering most of the surface area in contact with the ground. This application would be considered leather or composition leather. The F.O.B. value is $10.58 per pair.
CBP rationale
The applicable subheading for footwear style Moira #495465 will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other.
Full text
N321350 September 22, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.90.9060 Ms. Dana Carlos Caleres *5* 8300 Maryland Avenue St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Carlos: In your letter dated August 25, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, a photograph, a laboratory report, and a sample of the item in question. The sample will be returned as per your request. The submitted sample of footwear style Moira #495465 is a closed-toe/closed-heel, woman’s, slip-on style shoe. The shoe does not cover the ankle. The external surface area of the upper consists of over 90 percent rubber or plastics materials. The rubber/plastic is embossed with a snakeskin design. It has an elastic gore on one side of the vamp and a non-functional slide fastener on the other. The rubber plastics outer sole has a thick application of leather fibers covering most of the surface area in contact with the ground. This application would be considered leather or composition leather. The F.O.B. value is $10.58 per pair. The applicable subheading for footwear style Moira #495465 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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