The tariff classification of footwear from China

N320753 August 11, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.99.9031; 6404.19.9060; 9903.88.15 Ms. Meghan Gove Columbia Sportswear 14375 NW Science Park Dr Portland, OR 97229 RE: The tariff classification of footwear from China  Dear Ms. Gove: In your letter dated July 30, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and samples. The samples will be returned as requested. The submitted sample of footwear style NL4858 is a closed-toe/closed-heel, below-the-ankle, woman’s shoe. You state, and confirm via email, that this is an athletic shoe that will have an upper constructed of leather, rubber/plastic, and textile, with the majority of the external surface area predominantly consisting of leather. The uniquely shaped flexible outer sole is comprised of rubber or plastic materials. The shoe is lightweight, has underfoot cushioning, a foxing-like band, and it not considered protective against water. The F.O.B. value is $21.00 per pair. The applicable subheading for the woman’s style NL4858 footwear will be 6403.99.9031, 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 leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10 percent ad valorem. The submitted sample of footwear style NL4859 is a closed-toe/closed-heel, over-the-ankle, woman’s shoe. It has a slide fastener closure centered over the top of the foot. The external surface area of the upper (esau) is predominantly nylon and polyester mesh textile materials, with synthetic leather and other rubber/plastics components. The outer sole is comprised of rubber or plastic materials and overlaps the upper by ¼ inch constituting a foxing-like band. The F.O.B. value is over $12 per pair The applicable subheading for the woman’s style NL4859 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: 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 subheadings 6403.99.9031 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, in addition to subheadings 6403.99.9031 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