U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of footwear from China
N243134 July 2, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Stacey Nesseth Red Wing Shoes 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from China Dear Ms. Nesseth: In your letter dated June 12, 2013 you requested a tariff classification ruling. The submitted half-pair sample identified as style #7506, “Shapeshifter,” is a women’s “athletic” shoe with a rubber or plastics outer sole and a predominately textile (51.28%) upper that does not cover the ankle. The shoe is lightweight with a flexible sole and has a general athletic appearance. You provided an F.O.B. value over $12.00/pair. The applicable subheading for the women’s athletic shoe, style #7506, “Shapeshifter” will be 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20% 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, Thomas J. Russo Director National Commodity Specialist Division