CLA-2-64:OT:RR:NC:N2:247
Ms. Meghan Gove
Columbia Sportswear
14375 NW Science Park Drive
Portland, OR 97229
RE: The tariff classification of footwear from China
Dear Ms. Gove:
In your letters dated July 27, 2022, and August 24, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, a photograph, and a sample of the item in question. In your letters, you state the prospective imports may consist of a rubber/plastic clog (scenario #1), or the rubber/plastic clog imported with a textile liner (scenario #2). The sample will be returned as per your request.
In Scenario #1, footwear style NL5009 is a closed-toe/closed-heel, woman’s, slip-on, clog-type shoe that does not cover the ankle. The upper and outer sole consist of 100 percent rubber or plastics. The upper and outer sole are injection molded separately and subsequently attached by cement. The shoe is considered protective against water.
The applicable subheading for the style NL5009 in Scenario #1 will be 6401.99.3000, 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: other: designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals, or cold or inclement weather: designed for use without closures. The rate of duty will be 25 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6401.99.3000, 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 6401.99.3000, 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.
In scenario #2, footwear style NL5009 may be imported with a separate textile sock “liner.” The “liner” consists of knitted polyester textile fibers and has a separately attached textile outer sole. The picture provided and sample were examined. Unlike a traditional liner with the unfinished ends facing outward at the seams, the unfinished edges are on the inside facing the foot. The “liner” is not attached to the footwear, not able to be cuffed over the footwear, and does not stay inside the footwear when the footwear is not in use. Instead, the liner is worn snug to the foot and covers the ankle. You state in your August letter the “liner” is intended to be worn indoors in the same manner as a slipper sock and worn inside the clog when going outside.
You suggested classifying style NL5009 and the liner/slipper under subheadings 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), and 6402.91.5050, HTSUS. We disagree. These classifications you suggested provide for footwear covering the ankle. Although the items may be imported and used together (scenario #2), they are not attached and are designed so that they can be used independently. The clog will be classified as it is in scenario #1 and the “liner” will be classified separately.
The applicable subheading for the liner/slipper will be 6405.20.9015, HTSUS, which provides for Other footwear: With uppers of textile materials: Other: House slippers. The rate of duty is 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