The tariff classification of footwear from China

N327040 August 1, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3960; 9903.88.15 Ms. Cathy Lopez C.H. Robinson International 2106 East State Highway 114 Southlake, TX 76092 RE: The tariff classification of footwear from China Dear Ms. Lopez: In your letter dated July 12, 2022, you requested a tariff classification ruling on behalf of your client Zumba Fitness, Ltd. You have provided descriptive literature, photographs, and a sample of the item in question. As instructed, the sample will not be returned. Country of origin information was submitted via telephone. Footwear style “Zumba Funk Slide Z1F000025” is an open-toe/open-heel, below-the-ankle, woman’s, slip-on slide sandal. The external surface area of the upper consists of 75 percent textile and 25 percent polyurethane plastic. The constituent material of the upper is textile. There is an elastic cord threaded through areas on the upper. It is not necessary to open or close the cord to put on or take off the sandal. The outer sole is made of rubber or plastics. The total weight of the shoe is over 10 percent rubber or plastics. The F.O.B. value is $14.30 per pair. The applicable subheading for the “Zumba Funk Slide Z1F000025” will be 6404.19.3960, 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: other: footwear of the slip-on type, that is held to the foot without the use of laces, or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for women. The rate of duty will be 37.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.3960, 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 6404.19.3960, 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