The tariff classification of footwear from China

N306477 October 11, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030: 9903.88.15 Ms. Peta-Gay Bent Global Brands Group 350 5th Avenue, 8th Floor New York, NY 10118 RE: The tariff classification of footwear from China Dear Ms. Bent: In your letter dated September 20, 2019, you requested a tariff classification ruling on behalf of your client Calvin Klein Jeans. Your sample will be returned. The submitted style name identified as Diamante is a woman’s, closed toe/closed heel, below-the-ankle, lightweight, lace up sneaker. The upper consists predominantly of canvas textile material and has a rubber/plastic toe bumper. Although the shoe has many athletic features, much of the external surface of the flexible, rubber/plastic outer sole that comes in contact with the ground is smooth and provides little traction. You provided an F.O.B price of over $12 per pair. The applicable subheading for the style Diamante footwear will be 6404.19.9030, 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: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men. The rate of duty will be 9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.9030, 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 6404.19.9030, 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