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 June 26, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, a sample of a man’s shoe, and a sample of a separate outer sole.
Footwear style “Fame” is a closed-toe, closed-heel, below-the-ankle, man’s, lace-up casual shoe. The external surface area of the upper is comprised of polyurethane (PU) rubber or plastics. The thick, rubber/plastics outsole is molded to give the appearance of having a welt. The outer sole unit overlaps the upper by ¼ inch thus constituting a foxing-like band. The shoe has a separately attached tongue and a lace closure. The F.O.B. value is $13 per pair.
The applicable subheading for men’s footwear style “Fame” 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.9035, 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, 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division