In ruling NY N308621, Customs and Border Protection (CBP) determined the classification of Balenciaga’s Speed Footwear (Style numbers 530349 W05G0 1000 and 560235 W1HP0 1000). The products are closed toe/closed heel, above-the-ankle, slip-on footwear with outer soles of rubber or plastic materials. The sock-type uppers are composed of knitted textile materials. Both styles feature foxing-like bands applied to and molded at the soles and overlapping the uppers ¼ of inch or more. The foxing-like bands cover 73 percent of the circumference of the shoes. Style #530349 W05G0 1000 has an F.O.B. value of $193 per pair. Style # 560235 W1HP0 1000 has non-functional decorative laces and an F.O.B. value of more than $15/pair.

CBP determined that the applicable subheading for the referenced items is 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men. The rate of duty will be 9% ad valorem.

With regard to the applicable rate of duty, the men’s Balenciaga’s Speed Footwear Style 530349 W05G0 1000 and 560235 W1HP0 1000 are also provided for in subheading 9902.14.49, HTSUS, which provides for footwear for men, valued over $24/pair, covering the ankle but not covering the knee, with outer soles of rubber or plastics and uppers of textile materials (provided for in subheading 6404.19.90). This subheading provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.49. The rate of duty is 8.1% ad valorem.

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Photo of Frances P. Hadfield Frances P. Hadfield

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving…

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving customs compliance, audits, customs enforcement, as well as import penalties.

Frances represents clients before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, as well as in proceedings at the administrative level. She advises corporations on both substantive federal and state regulatory issues that involve U.S. Customs and Border Protection, the Federal Trade Commission, Food and Drug Administration, and U.S. Fish & Wildlife in matters pertaining to product admissibility, audits, classification, import restrictions, investigations, marking, licenses, origin, penalties, and tariff preference programs.

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