The tariff classification of footwear from China

N320456 August 4, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.9065; 6404.19.9060; 9903.88.15 Ms. Kerri-Ann Hawley The Rockport Company, Inc. 1220 Washington Street Newton, MA 02465 RE: The tariff classification of footwear from China Dear Ms. Hawley: In your letter dated July 9, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and four samples. The samples will be returned as you requested. Style CI7840 is a woman’s, closed toe/closed heel shoe that does not cover the ankle. The external surface area of the upper (esau) consists of polyurethane (PU) rubber/plastics and textile materials. Rubber/plastics is the constituent material of the upper. A rubber/plastic eye stay extends from the cushioned collar to the foxing-like band. It supports 6 eyelets on each side of the tongue wherein a cotton textile lace is threaded. The outer sole consists of rubber/plastic material. This footwear lacks underfoot cushioning. The FOB value is $15.35 per pair. Style CI7589 is a woman’s, closed toe/closed heel shoe that does not cover the ankle. The external surface area of the upper (esau) is a combination of textile and polyurethane (PU) materials. Rubber/plastics predominates as the constituent material of the upper. The shoe has a lace closure and a foxing like band. The outer sole consists of rubber/plastic materials. It is not considered to be a traction outer sole. The shoe features padding around the ankle and has a thin inner sole. The FOB price is $21.35 per pair. The applicable subheading for the women’s styles CI7840 and CI7589 will be 6402.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for women. The rate of duty will be 20 percent ad valorem. Style SCI7741 is a woman’s, closed toe/closed heel, below-the-ankle shoe. The upper consists of predominately textile materials. The smooth outer sole is comprised of rubber/plastics components. There are five metal eyelets on each side of the tongue. The shoe possesses a pointed toe, a thin insole, and a foxing-like band. The FOB value is $18.43 per pair. Style CI8139 is a closed toe/closed heel lace-up woman’s shoe. The upper does not cover the wearer’s ankle. The esau is predominately knit mesh textile materials and it has an outer sole of rubber/plastics. There are four eyelets on each side of the tongue. The shoe contains a foxing-like band, a thin insole, and a separate tongue. The FOB value is $16.29 per pair. The applicable subheading for the women’s styles CI8139 and SCI7741 will be 6404.19.9060, 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: other: valued over $12/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 subheadings 6402.99.9065 and 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, HTSUS, in addition to subheading 6402.99.9065 and 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, 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