U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of footwear from China
N260869 February 2, 2015 CLA-2-95:OT:RR:NC:4:424 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Renee Mueller Nine West Holdings, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Mueller: In your letter dated January 16, 2015, you requested a tariff classification ruling. The submitted photograph of style name “Funrunner2” shows a women’s closed toe/closed heel, below-the-ankle, slip-on shoe with a predominantly textile upper and an outer sole of rubber or plastics. The submitted laboratory test shows the molded sole overlaps the upper by ¼ inches more than 59 percent of the perimeter of the shoe which constitutes foxing. You provided an F.O.B. value over $12.05 per pair. The applicable subheading for the style name “Funrunner2” will be 6404.19.9060, 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: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 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/. 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division