U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of footwear from China
N279530 October 20, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Mr. Peter Salvato Import Community Group 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letter dated September 12, 2016 you requested a tariff classification ruling on behalf of Tory Burch LLC. The sample is being returned to you, as requested. The instant sample, identified as style / part# 37823 trainer, is a woman’s closed toe, closed heel, lace-up, athletic shoe that does not cover the ankle. The upper is made from terry cloth textile material with leather strips on the lateral and medial sides. It has a leather heel reinforcement embossed with the Tory Burch logo and name. Via email you confirmed that the flexible traction outer sole is made from rubber. The shoe features a foxing-like band and has the general appearance of an athletic shoe. You provided the value of the shoe as over $12/pair. The applicable subheading for Style / part# 37823 trainer 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 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. 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division