CLA-2-64:OT:RR:NC:N2:247
Ms. Jessy Huang
ISA-TRAESKO GmbH
Oderstrasse 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from Bosnia and China
Dear Ms. Huang:
In your electronic submission dated October 12, 2020, you requested a tariff classification ruling on five styles of footwear. You have submitted photographs, a ruling request letter, samples of five styles, and copies of laboratory reports.
Style # 95714/ Garden Clogs/ Dk. Grey are women’s, closed toe/closed heel, below-the-ankle, clogs. The external surface of the uppers (esau) and the outer soles are 100 percent rubber or plastics. The uppers and outer soles have no foxing or foxing-like bands. The lowest height of the footwear measures less than two inches. Therefore, they are not considered protective. The F.O.B. value is $4.24 per pair. The country of origin is Bosnia.
The applicable subheading for Style # 95714/ Garden Clogs/ Dk. Grey will be 6401.99.8000, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; Other footwear: Other: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper). The rate of duty will be free.
Style # 95387/Children’s Memory Foam Canvas Shoes/AOP are children’s, closed toe/closed heel, below-the-ankle, sneakers from China. The esau is 100 percent canvas textile materials, excluding accessories and reinforcements. Each of the shoes feature two sewn in elastic strips over the tongue that mimic laces, and a strap with a functional hook and loop closure. The rubber/plastic outer soles have overlays of non-durable textile material covering 65.58 percent of the external surface area in contact with the ground. They have foxing or foxing-like bands and are valued at $4.15 per pair.
The applicable subheading for Style # 95387/Children’s Memory Foam Canvas Shoes/AOP will be 6404.11.7190, 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: Other: The rate of duty will be 7.5 percent ad valorem.
Style # 95387/Children’s Memory Foam Canvas Shoes/AOP are also provided for in subheading 9902.14.47, HTSUS, which provides for Footwear with uppers of vegetable fibers (other than such footwear for men or women), whether with outer soles of rubber or plastics (provided for in subheading 6404.11.41, 6404.11.51, 6404.11.61, 6404.11.71, 6404.11.81, 6404.19.36, 6404.19.42, 6404.19.52, 6404.19.72 or 6404.19.82). Subheading 9902.14.47, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.47. The rate of duty is 7.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6404.11.7190, 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 6404.11.7190, 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.
Style # 95384/Children’s Memory Foam Canvas Shoes/ Flamingo are children’s, closed toe/closed heel, below-the-ankle, slip-on shoes from China. The esau consists of 100 percent canvas textile materials excluding accessories and reinforcements. The shoes have elastic gore sewn into the uppers on both sides of the vamp. The vamp is decorated with a print of a flamingo, and embellished with a stitched on textile flower. The rubber/plastic outer soles have overlays of non-durable textile material covering 68.62 percent of the external surface area in contact with the ground. The shoes have foxing or a foxing-like band and are valued at $4.15 per pair.
The applicable subheading for Style # 95384/Children’s Memory Foam Canvas Shoes/ Flamingo will be 6404.19.7290, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $3.00 but not over $6.50/pair: 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: Other. The rate of duty will be 7.5 percent ad valorem.
Style # 95385 Children’s Memory Foam Canvas Shoes/ Mermaid are children’s, closed toe/closed heel, below-the-ankle, slip-on shoes from China. The external upper material is comprised of non-vegetable fiber textile, elastic gore on both sides of the vamp, and rubber/plastics glitter that completely obscures the material underneath. The shoes are decorated with two textile backed rubber/plastic pieces that are sewn together and cut into the shape of fins. One fin is sewn into the seam at the back of each heel. The fins are accessories and reinforcements. As stated in the laboratory analysis, the esau is 52.37 percent textile materials and 47.65 percent excluding accessories and reinforcements. The rubber/plastic outer soles have overlays of non-durable textile material covering 69.88 percent of the external surface area in contact with the ground. The shoes have foxing or foxing-like bands and are valued at $4.15 per pair.
The applicable subheading for style # 95385 Children’s Memory Foam Canvas Shoes/ Mermaid 95385 will be 6404.19.7790, 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: other. The rate of duty will be 12.5 percent ad valorem.
Style # 95389/ Men’s Utility Boots/ Black are men’s closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boots from China. The fabric lined boots measure approximately 10 inches tall. The uppers are comprised of 100 percent rubber or plastics. In a laboratory report, the majority of the rubber/plastic outer sole is said to be covered with composition leather. Your letter states the rubber/plastics outer sole is flocked with leather. Examination of the sample found applied leather flocking. The F.O.B. value is $7.61 per pair.
The applicable subheading of Style # 95389/ Men’s Utility Boots/ Black will be 6405.90.9060, HTSUS, which provides for Other footwear: other: other: other. The rate of duty will be 12.5 percent ad valorem.
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