The tariff classification of footwear from China
Issued February 14, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.9060
Headings: 6405
Product description
The photographs of a footwear style, identified as “Achilles heels” show a closed-toe/closed-heel, above the ankle unisex surfing bootie. This footwear is designed to protects the wearer against stingray injuries. It consists of both an inner layer and outer layer. The external surface area of the upper (esau) is textile covered foam neoprene. The external surface is of the outer sole in contact with the ground is textile covered neoprene. The outer sole features silicon rubber grip dots. The back of the footwear features a functional zipper for the wearer’s in and out access. The F.O.B value is $20 per pair which includes the inner and outer layer of the booties.
CBP rationale
The applicable subheading for the unisex style name “Achilles heels” will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: other: for women.
Full text
N330331 February 14, 2023 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. Randall Lewis DragonSkin LLC 425 Adelaide Gln Escondido, CA 92026-1484 United States RE: The tariff classification of footwear from China Dear Mr. Lewis: In your letters dated January 18, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, and several photographs. No samples were submitted with your request. The photographs of a footwear style, identified as “Achilles heels” show a closed-toe/closed-heel, above the ankle unisex surfing bootie. This footwear is designed to protects the wearer against stingray injuries. It consists of both an inner layer and outer layer. The external surface area of the upper (esau) is textile covered foam neoprene. The external surface is of the outer sole in contact with the ground is textile covered neoprene. The outer sole features silicon rubber grip dots. The back of the footwear features a functional zipper for the wearer’s in and out access. The F.O.B value is $20 per pair which includes the inner and outer layer of the booties. The applicable subheading for the unisex style name “Achilles heels” will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: 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 workout footwear from Mexico
The tariff classification of overshoes from Pakistan
The tariff classification of footwear from Thailand
The tariff classification of footwear from the Dominican Republic
The tariff classification of footwear from Germany
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of socks from China
The tariff classification of footwear from Vietnam
The tariff classification of footwear from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →