The tariff classification of footwear from China

N318199 March 29, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050; 9903.88.15 Amanda Morton Jimlar Corp. 350 5th Avenue New York, New York 10118 RE: The tariff classification of footwear from China Dear Ms. Morton: In your letter dated March 10, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a letter of authorization permitting the use of the “Katy Perry” name on the footwear. No sample was submitted. Additional information pertaining to the value and the identity of the material used to make the footwear was sent via email. The photographs of footwear style “HALF ROUND PEARL HOTFIX” show a closed-toe/closed-heel, below the ankle, woman’s shoe. The sneaker features cotton laces threaded through rubber/plastic eye stays as a means of closure. Visual examination of the external surface area of the upper finds textile material decorated with small metallic rubber/plastic dots. As the textile is visible around each of the dots, the textile is considered the constituent material of the upper. The dots are considered accessories or reinforcements. The rubber/plastics outer sole overlaps the upper by at least ¼ of an inch. It substantially encircles the perimeter of the shoe and constitutes a foxing-like band. The rubber/plastic heel patch shows the “Katy Perry” name. You have provided an F.O.B. value of $17.06 per pair. The applicable subheading for the “HALF ROUND PEARL HOTFIX” will be 6404.11.9050, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. 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 6404.11.9050, 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 6404.11.9050, 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