The tariff classification of footwear from China
Active· CBP ruling HQ N200597· Issued 2012-02-10
Ruling text
N200597 February 10, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China Dear Ms. Texeira: In your letter dated January 11, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style NL1949 is a women’s ankle-high open toe/closed heel lace-up shoe with an outer sole of “pressed leather.” You state that the two pieces of rubber which are embedded and glued onto the forefoot and heel portions of the outer sole constitute the constituent material having the greatest surface area in contact with the ground. We agree with this contention. You also state that these rubber pieces are greater than 10 percent by weight of the entire shoe. You suggest classification of the two component upper, i.e. leather and cotton textile material, under heading 6403, 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 leather, if the leather eyelet/eyelet stays are included in the upper’s external surface area measurement. Since the eyelet/eyelet stays are considered accessories or reinforcements, they are excluded from the upper’s external surface area measurement pursuant to Note 4(a) of Chapter 64, HTSUS. Consequently the upper, whose textile tongue is not on a lower plane than the upper itself, is predominately textile. The applicable subheading for style NL1949 will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: not sports footwear; footwear with open toes or open heels: footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5% 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 (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N200597, retrieved 2026-10-12T05:57:46Z, republished verbatim. This digest is informational; only CBP issues binding rulings.