The tariff classification of footwear from China

N319553 June 14, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.8930; 9903.88.15 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China  Dear Mr. Kim: In your letter dated May 12, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will be returned as per your request. Style # SS-Kiva, brand name “Sun + Stone,” is a man’s, below-the-ankle, closed toe/closed heel sneaker. The external surface area of the upper is made up of corduroy textile material. A lace, threaded through three pairs of metal eyelets on each side of the tongue, is the means of closure. The footwear has a cushioned insole, a rubber or plastics outer sole, and a foxing-like band. The outer sole has some leather fibers flocked onto the external surface in contact with the ground. The F.O.B. value is $10.75 per pair. The flocking is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. The applicable subheading for style # SS-Kiva 5 will be 6404.11.8930, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: other: for men. The rate of duty will be 90 cents/pair + 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.8930, 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 6404.11.8930, 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