The tariff classification of footwear from China

N311901 June 16, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3960; 9903.88.15 Ms. Haley Pavone Pashion Footwear 1880 Santa Barbara Avenue San Luis Obispo, CA 93401 RE: The tariff classification of footwear from China Dear Ms. Pavone: In your letter dated May 18, 2020, you requested a tariff classification ruling. Photographs of footwear style # SU20KP were submitted with your electronic ruling request. The imported product consists of a shoebox containing one pair of uppers with a midsole, a pair of high heels, a pair of Stelos, a pair of flat caps, and a small textile pouch with a drawstring closure. The components are necessary to form women’s closed toe/closed heel footwear. The footwear is convertible from high heeled shoes to flat shoes by twisting off the high heels and putting on the flat caps and vice versa. The uppers of style # SU20KP are available in assorted colors and consist of 100 percent textile knit fabric that is decorated with a leopard print design. The foot beds consist of polyurethane (PU) pigskin, the midsoles consist of PU, and the outer soles are made of rubber and plastics. The rubber/plastic high heels have metal components at one end that attach to rubber/plastic Stelos. The Stelos attach to the metal components of the high heels and fit under a small metal bar located on the underside of the upper. The “Stelos” are what allows the shoe to be converted into a high heel footwear. They are designed to provide strength and support to the footwear in its high heel version. The rubber/plastic flat caps are designed to cover and protect the open areas that contain the metal mechanisms. The high heels attach to this hardware to become heels when the footwear is a flat shoe. Rubber/plastic components account for over 10 percent, by weight, for each shoe. The F.O.B. value is $37.60. The applicable subheading for style # SU20KP will be 6404.19.3960, Harmonized Tariff Schedule of the United States (HTSUS), 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 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 6404.19.3960, 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. 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