The tariff classification of footwear from China

N316838 February 3, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3940; 9903.88.15 Mr. Craig VerPault Carmichael International Service 533 Glendale Blvd Los Angeles, CA 90026 RE: The tariff classification of footwear from China Dear Mr. VerPault: In your letter dated January 8, 2021, you requested a tariff classification ruling on behalf of your client HY International Corporation. You have submitted descriptive literature, photographs, and a sample of the item in question. The photographs of footwear style #M191119 show a closed-toe/closed-heel, below-the-ankle, man’s shoe. The external surface area of the upper is predominantly knit polyester textile material. Across the top of the vamp is a decorative band giving the footwear a loafer-type style. The outer sole is comprised of rubber or plastics. It does not have a foxing or foxing-like band, and it is not considered protective. The rubber/plastic components of the shoe weight more than 10 percent of the total weight of the shoe. You provided an F.O.B. value of over $12 per pair. You suggested a classification of 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair. We disagree. The footwear is held to the foot without the use of laces, buckles or other fasteners. The band cannot be considered a fastener and is not a functional closure. The footwear is considered a slip-on and will be classified elsewhere. The applicable subheading for the men’s footwear style #M191119 will be 6404.19.3940, 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: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for men. 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 6404.19.3940, 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 6404.19.3940, 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