The tariff classification of footwear from China

N308740 January 22, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3940; 9903.88.15 Ms. Peta-Gaye 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 December 17, 2019, you requested a tariff classification ruling. Included with your submission were descriptive literature and a representative sample. The submitted sample, Calvin Klein brand - style Dean F2237, is a man’s, closed toe/closed heel, above-the-ankle shoe. The constituent material of the sock-type upper is textile knit material. It is decorated with a repeating rubber/plastics “CK” design overlay. The design is purely decorative. The shoe has laces in the front of the foot that are considered accessories or reinforcements. It does not have a separate tongue, a foxing or a foxing-like band. It has a rubber/plastics outer sole with a number of smooth areas in contact with the ground. It is not designed for athletic activities as it lacks supportive construction and does not have a traction outer sole. The components made of rubber or plastics account for more than 10 percent of the total weight of the shoe. The F.O.B. value is over $12 per pair. The applicable subheading for style Dean F2237 will be 6404.19.3940, 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: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for men. The rate of duty will be 37.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.3940, 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 6404.19.3940, 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