CLA-2-64:OT:RR:NC:N2:247
Ms. Kerri-Ann Hawley
The Rockport Company, Inc.
1220 Washington Street
Newton, MA 02465
RE: The tariff classification of footwear from China
Dear Ms. Hawley:
In your letter dated July 9, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and five samples. The samples will be returned as you requested.
The submitted sample of style CI7637 is a man’s closed toe/closed heel shoe that does not cover the ankle. The external surface area of the upper (esau) is a combination of textile and polyurethane (PU) rubber/plastics materials. Rubber/plastics predominates as the constituent material of the upper. The shoe has a lace closure and a foxing like band. The outer sole consists of rubber/plastic. The shoe features a separate cushioned tongue and a thin inner sole. The FOB value is $21.00 per pair.
The applicable subheading for style CI7637 will be 6402.99.9035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles an upper of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for men. The rate of duty will be 20 percent ad valorem.
Style CI8219 is a closed-toe/closed-heel, below-the-ankle, man’s casual shoe. The upper consists of predominantly textile mesh material. The rubber/plastics outer sole does would not be considered a traction outer sole. There are four nylon eyelets on each side of the tongue for threading a lace. The shoe has a foxing-like band, a separate, cushioned tongue, and a nylon pull tab. The FOB price is $26.50 per pair.
Style CI7860 is a closed toe/ closed heel, below-the-ankle, man’s, lace-up shoe. The upper is predominantly textile material with an outsole of rubber/plastics. The shoe has a cushioned heel and tongue and a textile pull-tab. The shoe has a foxing-like band and little under foot support. The FOB value is $21.00 per pair.
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Style CI8247 is a man’s closed toe/closed heel shoe that does not cover the ankle. The upper consists of textile materials. The outer sole is comprised of rubber or plastics. The shoe has a foxing-like band and laces to secure the shoe to the wearers foot. It features a padded tongue and collar but lacks a cushioned insole. The FOB value is $21.88 per pair.
Style CI7819 is a closed toe/closed heel, lace-up, man’s shoe. The upper does not cover the wearer’s ankle. The esau predominately consists of knit textile material with an outer sole of rubber/plastics. There are five eyelets on either side of the tongue for a lace closure. The shoe contains a foxing-like band, a thin insole, and a separate tongue. The FOB value is $25.50 per pair.
The applicable subheading for styles CI8219, CI7860, CI78247and CI7819 will be 6404.19.9030, 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 $12/pair: for men. The rate of duty will be 9 percent ad valorem.
With regard to the applicable rate of duty, styles CI8219 and CI7819 are also described in subheading 9902.14.49, HTSUS, which provides for footwear for men, valued over $24/pair, covering the ankle but not covering the knee, with outer soles of rubber or plastics and uppers of textile materials (provided for in subheading 6404.19.90). Subheading 9902.14.49, 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 9902.14.49. The rate of duty is 8.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.9035 and 6404.19.9030, 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, HTSUS, in addition to subheading 6402.99.9035 and 6404.19.9030, 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