The tariff classification of footwear from China

N320162 July 21, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060; 9903.88.15 Ms. Dana Carlos Caleres *5* 8300 Maryland Avenue St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Carlos: In your letter dated June 16, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will be returned. Additional value and country of origin information was supplied via email. The sample, identified as style name/number “TIME OFF” 481083, is a woman’s, closed toe/closed heel, below the ankle, casual shoe. The shoe has a textile lace threaded through 7 pairs of metal eyelets over a separately attached tongue. The external surface area of the upper is made up of predominantly textile materials with a rubber/plastics toe cap. It has minimal underfoot cushioning. The external surface of the rubber/plastics outer sole that meets the ground is smooth. The molded outer sole overlaps the upper by ¼ inch constituting a foxing-like band. You provided an F.O.B. price over $12.18 per pair. The applicable subheading for style name/number “TIME OFF” 481083 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