Base
N1593192011-04-28New YorkClassification

The tariff classification of footwear from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of footwear from China

Ruling Text

N159319 April 28, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.:  6404.19.8060 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE:     The tariff classification of footwear from China Dear Ms. Kelly-Kobayashi: In your letter dated April 5, 2011 you requested a tariff classification ruling on behalf of your client, Deckers Outdoor Corporation. The submitted half-pair sample identified as style name “The 1950 Textile,” is a low-cut, lace-up, athletic-looking shoe with a rubber or plastic outer sole and an upper of textile material. You state that the outer sole is made from recycled automobile tires, which, according to prior ruling N007692, was deemed not suitable for athletic activities requiring extensive running or fast footwork. You have provided the sample footwear of that ruling, style name “Satire,” which has an almost identical outer sole tread design as the submitted sample in the instant ruling request. Notwithstanding the outer sole tread, the shoe does not possess certain other characteristics which would classify it as athletic, such as; a padded tongue and collar and a general athletic appearance. In this regard, style name “The 1950 Textile” is not considered “tennis shoes, basketball shoes, gym shoes, training shoes and the like” as defined in Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), Additional U.S. Note 2. You have provided a value over $6.50 but under $12/pair. The applicable subheading for style name “The 1950 Textile” will be 6404.19.8060, 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: other: valued over $6.50 but not over $12/pair: for women. The general rate of duty will be 90 cents/pair + 20 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 http://www.usitc.gov/tata/hts/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” 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 646-733-3042. Sincerely, Robert B. Swierupski                                Director                               National Commodity Specialist Division

Related Rulings for HTS 6404.19.80.60

Other CBP classification decisions referencing the same tariff code.