CLA-2-64:OT:RR:NC:N2:247
Ms. Fran Moyo
Customs Compliance Analyst
Vans, a division of VF Outdoor, LLC
1588 South Coast Drive
Costa Mesa, CA 92626
RE: The tariff classification of footwear from China
Dear Ms. Moyo:
In your letter dated August 1, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample The sample will be returned as requested.
The “UltraRange VR3,” is a closed-toe/closed-heel, below-the-ankle, unisex, slip-on shoe. The constituent material of the upper consists of textile knit. The rubber/plastics outer sole overlaps the upper by ¼ inch, constituting a foxing-like band. This style does not have a separately attached tongue and is considered a slip-on shoe. A lace is threaded through two eye stays that are stitched to the external surface of the upper. You stated the F.O.B. value is greater than $12 per pair.
The applicable subheading for the “UltraRange VR3,” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.9060, 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 6404.19.9060, 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