The tariff classification of footwear from China

N318731 April 28, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060; 9903.88.15 Mr. Edmundo Torner Edmundo Torner CHB 9300 NW 25th Street Doral, FL 33172 RE: The tariff classification of footwear from China Dear Mr. Torner: In your letter dated April 5, 2021, you requested a tariff classification ruling on behalf of your client Shushop Wholesale LLC. You have submitted a description of the merchandise and a photograph. No sample was provided. Additional information regarding value was given via email. The submitted photograph of style 000215 YESENIA shows a closed-toe/closed-heel, above-the-ankle, woman’s boot. The work boot-styled footwear is secured to the foot with a lace threaded through 8 eyelets on each side of the tongue. You state the external surface area of the upper is comprised of 95 percent textile material and 5 percent leather patch accents. The thick lug outer sole is made of rubber or plastics. The F.O.B. value is $12.75 per pair. The applicable subheading for style 000215 YESENIA will be 6404.19.9060 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: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.9060, 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 6404.19.9060, 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, including information on exclusions and their effective dates, 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