The tariff classification of footwear from China

N314614 October 1, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.9065; 9903.88.15 Mr. Peter De Mezure Tiger Grip Engineering 120, Rue Fornier Beauzelle, 31700 France RE: The tariff classification of footwear from China Dear Mr. De Mezure: In your letters dated August 19, 2020, and September 17, 2020 you requested a tariff classification ruling. You have submitted photographs along with commodity descriptions. Visual examination of the submitted photograph of style “Winter Grip,” shows a unisex, below-the-ankle, over shoe consisting of molded rubber/plastic parts and adjustable textile straps. The external surface area of the uppers consist of 60 percent rubber and 40 percent textile and other materials (metal). When worn over shoes, some of the wearer’s shoe’s heel, sides, toe areas are uncovered. The overshoe is dedicated to prevent slipping on surfaces covered by ice and snow. This style is not considered protective against cold or inclement weather. The F.O.B. value is $18.99 per pair. You suggest a classification of 6402.99.0400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics…other footwear… other…incorporating a protective metal toe cap… According to the description and photograph provided, this style does not incorporate a metal toe cap. Therefore, it would not be considered having a metal toe cap and it will be classified elsewhere. The applicable subheading for style “Winter Grip” will be 6402.99.9065, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. The rate of duty will be 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.9065, 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 6402.99.9065, 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