The tariff classification of footwear from China

N308742 January 24, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030; 9903.88.15 Ms. Peta-Gaye Bent Global Brands Group 350 5th Avenue 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. Your sample was examined and will be returned. The submitted sample, identified as Fairlee F2253, is a man’s, closed toe/closed heel, above-the-ankle, lace-up shoe, with a rubber/plastics outer sole. The external surface area of the upper is predominantly nylon textile material sewn in a padded, quilted design. The shoe has a foxing-like band and a heel counter, but has minimal underfoot cushioning, a non traction outer sole, and does not have sufficient support for athletic activities. Via email, you provided the F.O.B. value as $16.42 per pair. The applicable subheading for style Fairlee F2253 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. 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