CLA-2-64:OT:RR:NC:N2:247
Ms. Laura Messina
Jobe Sports International
Heerewaardensestraat 30
Heerewaarden, 6624KK
Netherlands
RE: The tariff classification of footwear from China
Dear Ms. Messina:
In your letters dated June 3, 2020, and August 17, 2020, you requested a tariff classification ruling. You have submitted photographs and descriptive literature for unisex footwear that is designed for all types of activities in or around water. You state all of the styles are extremely light weight, are made from quick drying textile and rubber/plastic materials, and feature custom EVA waterproof insoles. The rubber/plastic traction outer soles feature drain holes to keep the wearer’s foot dry. The rubber/plastic components, in all of the styles, account for 10 percent or more of the total weight of the shoes. The shoes do not have foxing, or foxing-like, bands.
The Discover Sneaker Midnight Blue - 594620001 and the Discover Sneaker Black – 594620002, are said to be unisex, closed toe\closed heel, below-the-ankle, lace-up sneakers. You provided an F.O.B. value of $11.05/pair for the below-the-ankle styles. A photograph of style # 594620003 “Discover Sneaker High Black” shows a unisex, closed toe/closed heel, above-the-ankle, lace-up sneaker. You provided an F.O.B. value of $14.11 per pair for this above-the-ankle style. The three styles have the characteristics essential to athletic footwear including a general athletic appearance, a secure form of closure, and a traction outer sole. Mesh textile material is the constituent material of the upper for these styles.
The applicable subheading for the Discover Sneaker Midnight Blue – 594620001, the Discover Sneaker Black – 594620002, and the Discover Sneaker High Black will be 6404.11.8960 Harmonized Tariff 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: other: for women. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
The Discover Slip-On Black - 594620004 and the Discover Slip-On Midnight Blue – 594620005 are closed toe/closed heel, below-the-ankle, slip-on shoes. Each has mesh textile uppers and rubber/plastic outer soles. You provided F.O.B. values of $9.42 per pair for these slip-on styles.
The Discover Slide Sandal Black - 594620007 and the Discover Slide Sandal Midnight Blue - 594620008 are unisex, closed toe/open heel, below-the-ankle, slip-on shoes. Each has mesh textile uppers and rubber/plastic outer soles. You provided an F.O.B. value $9.02 per pair for these versions.
The applicable subheading for the Discover Slip-On Black – 594620004, the Discover Slip-On Midnight Blue – 594620005, the Discover Slide Sandal Black – 594620007, and the Discover Slide Sandal Midnight Blue - 594620008 will be 6404.19.3960, 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 with open toes or open heels; 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 subheadings 6404.11.8960 and 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 subheadings 6404.11.8960 and 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division