The tariff classification of footwear from China

N305960 September 20, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Mr. Gregory Watts Skechers USA Inc. 225. S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Mr. Watts: In your letter dated August 20, 2019, you requested a tariff classification ruling. Your sample of an outer sole, SSW6623RIE, and completed footwear, style # 155010, will be returned at your request. The submitted sample of style #155010 is a woman’s closed toe/closed heel, below-the-ankle, lace-up shoe with an outer sole of rubber or plastics. The upper is made from 86.26 percent textile with the remaining balance of rubber/plastics (polyurethane). The constituent material of the upper is textile. The tongue is below the plane of the upper. The shoe has an overall athletic appearance and has a foxing-like band. You submitted a sample of the outer sole identified as SSW6623RIE for examination. You feel it has a wedge-like profile which might render the shoe insufficient for athletic activities. You provided an estimated F.O.B. price of $14.78 per pair. You suggest classification of style#155010 under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States, HTSUS, which provides for athletic footwear with textile uppers and rubber/plastic outer soles. We disagree. Although there is a difference in height from the forefoot to the heel, it is slight and would not prevent the wearer from performing athletic activities safely. It will be classified accordingly. The applicable subheading for style #155010 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.9050, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6404.11.9050, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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. 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