The tariff classification of footwear from China

N329049 November 22, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050; 9903.88.15 Ms. Elizabeth Hodur ascena 7 Times Square New York, NY 10036 RE: The tariff classification of footwear from China Dear Ms. Hodur: In your letter dated October 31, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, a half-pair sample of footwear, and a separate outer sole for examination purposes. The style number and value information were supplied via email. The submitted sample of footwear style 612408 is a woman’s, closed-toe/closed-heel, below-the- ankle sneaker. The external surface area of the upper (esau) consists of cotton eyelet lace textile material. The shoe is lightweight and flexible. The upper was found to have a lace threaded through six eyelets on both sides of a separately attached tongue. The cupped outer sole consists of thermoplastic rubber (TPR). The footwear does not possess a foxing or foxing-like band. The F.O.B. value for is $13.60 per pair. The applicable subheading for footwear style 612408 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