CLA-2-64:OT:RR:NC:N2:247
Ms. Ashlie He
ISA-TRAESKO GmbH
Oderstraße 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. He:
In your submission dated December 18, 2019, you requested a tariff classification ruling. You have submitted four samples. They are identified as style 965781 Beige style-02, style 965781 Navy style-03, style 966095 Burgundy, and style 966095 Black. Also included with your submission is descriptive literature and laboratory analysis reports.
Style 966095 Black is a woman’s closed toe/closed heel, below-the-ankle, slip on shoe.
The padded, quilted upper has an external surface area of rubber/plastics, and elastic gore on either side of the vamp. The outer sole is made of rubber/plastics with a textile covering. The textile material incorporates an overlay having the greatest surface area in contact with the ground. The shoe lacks a functional closure but features a foxing band. The F.O.B. value is $5.99 per pair.
The applicable subheading for the style 966095 Black will be 6402.99.7100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: which is not sports footwear; which does not cover the ankle; in which the upper’s external surface area does not measure over 90 percent rubber or plastics (including any accessories or reinforcements): other: valued over $3 but not over $6.50/pair: having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. Note 5 to the chapter. The rate of duty will be 12.5 percent ad valorem.
Style 965781 Navy style 03 is a woman’s, closed toe/closed heel, below-the-ankle sneaker. The upper consists of vegetable textile material. A continual, elastic lace is threaded through four eyelets over the lower part of the top of the foot. The flexible outer sole is made of rubber/plastics with attached textile fibers occupying the greatest external surface area in contact with the ground. The shoe has a foxing band, toe bumpers, and heel counters, but is not considered athletic footwear because it lacks a functional closure and leaves much of the top of the foot exposed. You have provided an F.O.B. value of $5.00 per pair.
The applicable subheading for the 965781 Navy style 03 will be 6404.19.7260, 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 $3 but not over $6.50/pair: other: with uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of addition. U.S. not 5 to this chapter: for women: The rate of duty will be 7.5 percent ad valorem.
Style 966095 Burgundy is a woman’s closed toe/closed heel, below-the-ankle, slip on shoe. The upper consists of non-vegetable textile material in a quilted pattern design over the forefoot and elastic gore on either side of the vamp. The outer sole is made of rubber/plastics with textile material covering the greatest surface area in contact with the ground. The shoe lacks a functional closure and features a foxing band. The F.O.B. value is $5.99 per pair.
The applicable subheading for style 966095 Burgundy will be 6404.19.7760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $3 but not over $6.50/pair: other: footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 percent ad valorem.
Style 965781 Beige style 02 is a woman’s close toe/closed heel, below-the-ankle, lace-up sneaker. The upper consist of vegetable textile material and a lace closure. The outer sole is made of rubber/plastics with attached textile fibers occupying the greatest surface area in contact with the ground. The shoes feature many characteristics of athletic footwear including a foxing band, toe bumpers, and heel counters. You have provided an F.O.B. value of $5.00 per pair.
The applicable subheading for the style 965781 Beige style 02 will be 6404.11.7160, 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 $3 but not over $6.50/pair: other: with uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: for women. The rate of duty is 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.7160, HTSUS, unless specifically excluded, are subject to an additional 15percent 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 6404.11.7160, 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division