The tariff classification of footwear from China

N311218 May 6, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.19.9061; 9902.13.93; 9903.88.15 Mr. Jim F. Trubits Mohawk Global Logistics 4455 Genesee St., Suite 521 Buffalo, NY 14225 RE: The tariff classification of footwear from China Dear Mr. Trubits: In your letter dated April 13, 2020, you requested a tariff classification ruling on behalf of your client GCLIProw Incorporated. You have submitted descriptive literature, three photographs and additional information via email. The photographs of a footwear style, identified as “The Drive,” show a unisex, closed-toe/closed-heel, below the ankle, rowing shoe. The shoe’s upper consists of sewn rubber/plastics and textile mesh material. The external surface area of the upper is said to consist of approximately 70 percent rubber/plastics and 30 percent textile materials. The rubber/plastics outer sole has pre-drilled holes so that the shoe can be attached to a plate that fits to a quick release mount in a boat. After importation into the United States, the rowing shoe will have cleats fastened to the outer sole. As per Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), Subheading note 1, the expression “sports footwear” applies to footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, cleats, stops, clips, bars or the like. “The Drive” rowing shoe will be designated as “sports footwear” since it has the provisions for the attachment of cleats. You state the shoe has no foxing, or foxing-like, band. You have provided an F.O.B. value of $24 per pair. The applicable subheading for style name “The Drive” will be 6402.19.9061, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair, other. The rate of duty will be 9 percent ad valorem. With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9903.13.93, HTSUS, which provides for sports footwear with outer soles and uppers of rubber or plastics, valued over $12/pair, other than for men (provided for in subheading 6402.19.90). Subheading 9903.13.93, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under subheading 9903.13.93, HTSUS. The rate of duty will be 8.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.19.9061, 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, HTSUS in addition to subheading 6402.19.9061, 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 the 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