The tariff classification of footwear from China

N308870 February 6, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3960; 9903.88.15; 6405.90.9060 Ms. Tina Fang Steve Madden, Ltd..., 52-16 Barnett Avenue Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated December 16, 2019, you requested a tariff classification ruling. You have included two samples of footwear with descriptive literature. The sample identified as “Cloud,” is a woman’s, open toe/open heel, below the ankle slipper. It has an elastic strap around the heel that does not cover the heel bone. The upper is made of manufactured, plush, textile material. The outer sole is made of rubber/plastics and is molded with a herringbone pattern. You state the outer sole has a textile flocking covering the majority of the external surface area that touches the ground. Examination of the sample did not find textile on the external surface. Therefore, rubber/plastics would be the constituent material of the outer sole. The midsole and outer sole rubber/plastics components make up more than 10 percent of the total weight of the shoe. The F.O.B. price is $7.00 per pair. The applicable subheading for style name “Cloud” will be 6404.19.3960, 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: other: for women. 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 6404.19.3960, 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 6404.19.3960, 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. The sample identified as “Base,” is a woman’s open toe/open heel, below the ankle, high heel sandal, with a rubber/plastic outer sole. The upper consists of straps originating between the first and second toes that pass through looped straps attached to the outer sole on both sides and wrap around the heel. The upper consists of glass “stones” attached to a jelly sheet that overlays textile material. The glass “stones” cover a separately attached heel in addition to completely obscuring the textile material of the upper straps. The F.O.B. price is $12 per pair. The applicable subheading ladies high heel sandal style name “Base” will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other. The rate of duty will be 12.5 percent ad valorem. 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