CLA-2-64:OT:RR:NC:N2:247
Ms. Sandy Pray
Camuto Group
32 Springside Road
Westampton, NJ 08060
RE: The tariff classification of footwear from China
Dear Ms. Pray:
In your letters dated February 10, 2020, and April 23, 2020, you requested a tariff classification ruling. You provided descriptive literature, pictures of footwear styles “VC-GIGIETTA,” “VC-SAMPHY,” and composition leather swatches. Additional value information was supplied via email.
Examination of photographs of footwear style “VC-SAMPHY” show a woman’s, closed toe/closed heel, above-the-ankle, hi-top, casual, multi print shoe. You state the external surface of the upper (esau) consists of recycled leather made from leather scrap (trimming and shavings) that have been converted into leather fibers, and combined with synthetic fibers. The composite materials, containing more than 50 percent leather, are backed with a fabric infrastructure and have a polyurethane (PU) coating. The constituent material of the upper would be considered composite leather. The outer sole consists of rubber or plastics. The shoe has laces that are threaded through six metal riveted D-rings that are atypical of athletic shoe eyelets. The shoe features a foxing band, pull-tab, cushioned collar, and insoles. The F.O.B. value is $26.07 per pair.
The pictures of footwear style “VC-GIGIETTA” show a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, tan, short, fashion boot. As stated in your letter, the esau consists of recycled leather backed with a fabric infrastructure, and a PU coating. The constituent material of the upper is considered composition leather. The outer sole is made of rubber or plastics with an attached high heel. There is functional zipper at the back of the boot. The F.O.B. value is $22.57 per pair.
The applicable subheading for “VC-SAMPHY” and “VC-GIGIETTA” will be 6405.10.0060, Harmonized Tariff Schedule of the United States (HTSUS which provides for other footwear: with uppers of leather or composition leather, for women. The rate of duty will be 10 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6405.10.0060., 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 6405.10.0060. 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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division