CLA-2-64:OT:RR:NC:N2:247
Ms. Lesa Hubbard
JCPenney
2401 S. Stemmons Freeway
Ste. 4000
Lewisville, TX 75067
RE: The tariff classification of footwear from China
Dear Ms. Hubbard:
In your letter dated September 26, 2021, you requested a tariff classification ruling for a boy’s athletic shoe identified as item 342712. You have submitted a description, two photographs, and a sample of the item in question. As requested, the sample will not be returned.
In your letter, you describe item 342712 as a boy’s, slip-on shoe with a mostly cotton textile upper and an outer sole made of 40 percent TPR and 60 percent textile flocking. You state the shoelace is permanent and not used to tighten the shoe to the foot. You claim the shoe has a foxing-like band and is valued at $7.50. You suggested classifications of 6404.11.8130, Harmonized Tariff Schedule of the United States (HTSUS) and 6404.11.8190, HTSUS, the provisions for men’s and boy’s athletic footwear having textile flocking covering the majority of the external surface area of the outer sole that touches the ground. We disagree with your suggested classifications.
The photos and the sample of item 342712 were examined and found to be a boy’s, closed-toe/closed-heel, below-the-ankle, lace-up sneaker. The external surface area of the upper is 95 percent cotton textile material with polyurethane around the back of the padded collar. The upper was found to have a lace threaded through four eyelets on both sides of a separately attached tongue. The lace is used to secure the sneaker to the foot. Therefore, the shoe is not considered a slip-on. Examination with magnification of the rubber/plastics traction outer sole found no evidence of textile material. There is a separately applied rubber/plastics strip covering the junction between the upper and the outer sole that constitutes a foxing band. The boy’s sized, lace-up sneaker, having a rubber/plastics outer sole, will be classified as follows.
The applicable subheading for the boy’s sneaker item 342712 will be 6404.11.8990, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: Other: Valued over $6.50 but not over $12/pair: Other. The duty rate is 90 cents/pair + 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.8990, 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 6404.11.8990, 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