The tariff classification of footwear from China and Vietnam

N321059 September 3, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050; 9903.88.15 Mr. Michael Ransier Columbia Brands USA 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China and Vietnam Dear Mr. Ransier: In your letters dated July 19, 2020, and August 16, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will be returned. The submitted sample identified as NL4860 is a closed-toe/closed-heel, below-the-ankle, woman’s sneaker. The external surface area of the upper (esau) is predominantly textile material. The flexible outer sole is constructed of rubber or plastics. The lightweight shoe has a separate tongue, a cushioned insole, a functional lace closure, and a foxing or foxing-like band. An F.O.B. value of $19.71 per pair was provided. The applicable subheading for footwear style NL4860 will be 6404.11.9050, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.9050, 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 6404.11.9050, 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