United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L85765 - NY L85809 > NY L85775

Previous Ruling Next Ruling
NY L85775

July 5, 2005

CLA-2:64:RR:NC::247 L85775


TARIFF NO.: 6404.11.90, 6404.19.90

Mr. James Frederick
L.L. Bean
Freeport, ME 04033

RE: The tariff classification of a footwear from China.

Dear Mr. Frederick:

In your letter dated June 17, 2005 you requested a tariff classification ruling for “Summer Sneak” footwear from China. You have submitted samples that you identify as item numbers CFU2, Men’s Lace-up Summer Sneak, CFU9, Women’s Lace-up Summer Sneak, CFV5, Men’s Slip-on Summer Sneak, CFW3, Women’s Slip-on Summer Sneak and CBX9, Kid’s Lace-up Summer Sneak. All five styles are athletic type shoes that do not cover the ankle and have rubber/plastics unit-molded outer soles that overlap the upper. The shoes have foxing or foxing-like bands. You have provided percentage measurements for the uppers of all five styles indicating that textile material predominates by external surface area. You have also provided an FOB value of greater than $12/pair for all five styles.

Although the submitted samples do not indicate item numbers that correspond with the item numbers indicated in your letter, we can identify the samples from the gender and sizes that you provide.

Item CFU2, Men’s Lace-up, CFU9, Women’s Lace-up and CBX9, Kid’s Lace-up, as you state, feature a bungee cord lacing system that allows for quick on and off access to the shoe. The applicable subheading for these three styles will be 6404.11.90, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, tennis shoes, basketball shoes, gym shoes, training shoes and the like, other, valued over $12/pair. The general rate of duty will be 20 percent ad valorem.

The applicable subheading for Item CFV5, Men’s Slip-on and CFW3, Women’s Slip-on will be 6404.19.90, HTS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, valued over $12/pair. The general rate of duty will be 9 percent ad valorem.

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, Richard Foley at 646-733-3042.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: