CLA-2-64:OT:RR:NC:N2:247
Ms. Tina Fang
Steve Madden, Ltd.
52-16 Barnett Avenue
Long Island City, NY 11104
RE: The tariff classification of footwear from China
Dear Ms. Fang:
In your letter dated August 23, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and samples for three styles of footwear.
The “Blake,” “Taup 1” and “Taup 2” samples were examined and are being returned. All are women’s, closed toe/closed-heel, below-the-ankle, athletic style shoes. All are lightweight, have lace-up closures, cushioned insoles, and foxing bands. The external surface area of each upper consists of rubber or plastics materials. The “Blake” is black in color and the “Taup 1” and “Taup 2” are taupe colored. Except for an external surface application of leather fibers to the rubber/plastic outer soles, all appear to be identical in construction. Examination of the “Taup 1” found the leather fiber application to be inconsistent and thin. The rubber/plastics of the external surface that touches the ground was visible through the fibers in many areas. The leather flocking on the external surface of the outer sole appears to be microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. The application of leather fibers to the outer soles of the “Blake” and the “Taup 2” was sufficient to be considered to have composition leather outer soles for tariff purposes. The F.O.B. value for all the articles is said to be $6.50 but not over $12 per pair.
The applicable subheading for the footwear identified as style Taup 1 will be 6402.99.8005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 90 cents per pair + 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.8005, 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 6402.99.8005, 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
The applicable subheading for the woman’s footwear “Blake” and “Taup 2” 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