The tariff classification of footwear from Vietnam and/or China

N309216 February 19, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.99.9031; 6404.19.9060; 9903.88.15 Ms. Meghan Gove Columbia Sportswear 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from Vietnam and/or China Dear Ms. Gove: In your submission received January 24, 2020, you requested a tariff classification ruling. You have submitted descriptive literature and three samples of women’s footwear. Styles NL2913 Women’s Black Shoe, NL3520 Women’s Green Shoe, and 3227 Woman’s Merlot Shoe will be examined and returned. You have provided additional information concerning value and country of origin via email. Style NL2913 Women’s Black Shoe, is a closed toe/closed heel, below the ankle shoe. The upper consists of leather, textile and rubber/plastics material. You state the leather predominates as the constituent material having the greatest external surface area of the upper. It has many characteristics associated with athletic footwear including a cushioned collar and insole, a padded tongue, and a foxing-like band. The bungee cord laces with a toggle closure allows for quick on and off access to the shoe. The traction outer sole is comprised of 100 percent rubber/plastics material. You have provided an F.O.B. value of $23.14 per pair. The country of origin is China Style NL3520 Women’s Green Shoe is a closed toe/closed heel, below the ankle, lightweight sneaker type shoe, with a cushioned heel, tongue and insole. Suede leather predominates as the constituent material of the upper. The rubber/plastics outer sole is rugged and provides traction. The shoe is secured by a textile strap with a hook and loop functional closure. The shoe has neither foxing nor “protective” functions. You have provided an F.O.B. value of $19.95 per pair. The country of origin is China and Vietnam The applicable subheading for style NL2913 Women’s Black Shoe and style L3520 Women’s Green Shoe will be 6403.99.9031, 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 leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6403.99.9031, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6403.99.9031, HTSUS, listed above. Style 3227 Woman’s Merlot Shoe is a closed toe/closed heel, below the ankle, shoe. It does not have a separately attached tongue on a lower plane than the rest of the upper. It has a non-functional, lace-up closure. The constituent material of the upper is knit textile. The rugged, traction outsole is made of rubber/plastics. The rubber/plastic components weigh more than 10 percent of the total weight of the shoe. It has a foxing-like band around the rear half of the shoe. You have provided an F.O.B. value of $19.16 per pair. The country of origin is China and Vietnam. The applicable subheading for the Style 3227 Woman’s Merlot Shoe will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. 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 6404.19.9060, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6404.19.9060, 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