CLA-2-64:OT:RR:NC:N2:247
Ms. Kerri-Ann Hawley
The Rockport Company, LLC.
1220 Washington Street
Newton, MA 02465
RE: The tariff classification of footwear from China and Bangladesh
Dear Ms. Hawley:
In your letter dated April 30, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and samples of two footwear styles. The samples will be returned as per your request. Additional information pertaining to the value of both styles was provided via email.
Style number CI7810 is a closed toe/closed heel man’s shoe that does not cover the ankle. The external surface area of the upper (esau) is predominately leather material over a textile knit sock that shows through the vent openings on lateral and medial sides and at the top line. The sample provided has a bungee cord and toggle closure and no separate tongue. The flexible outer sole is made of rubber or plastics materials. Other than a thin insole, it does not have underfoot cushioning. The shoe is said to have a foxing-like band. This style would not be used for athletic activities. The F.O.B value is $24.50 per pair. It is made in Bangladesh.
The applicable subheading for style CI7810 will be 6403.99.6075, 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 leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem.
Style SCI7729 is a closed-toe/closed-heel, below-the-ankle woman’s shoe. The esau of the upper is predominately knit textile material with a balance of leather materials. The sample provided has a separately attached tongue. A bungee cord, with a toggle closure, is threaded through loops in front of the tongue. The flexible outer sole is made of rubber or plastics materials and is said to form a foxing-like band. A partially padded insole provides minimal underfoot cushioning. Therefore, this style would not be used for athletic activities. The F.O.B. value you provided is $22.27 per pair. This shoe is made in China.
The applicable subheading for style SCI7729 will be 6404.19.9060, 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: others: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6404.19.9060, 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 6404.19.9060, 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, including information on exclusions and their effective dates, 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