CLA-2-64:OT:RR:NC:N2:247
Ms. Jessy Huang
ISA-TRAESKO GmbH
Oderstrasse 9
Neumünster 24539
Germany
RE: The tariff classification of footwear from China
Dear Ms. Huang:
In your submission dated November 18, 2022, you requested a tariff classification ruling on four styles of footwear. You have submitted photographs, a ruling request letter, and samples.
Style 20230714-01 LM Trekking Sandal/Khaki is a closed toe/closed heel, above-the-ankle, below-the-knee, unisex trekking boot. The external surface area of the upper (esau) is comprised of predominantly PU rubber or plastics (less than 90 percent). The remaining balance is made up of non-vegetable textile material. The boot possesses a cushioned collar, a cushioned tongue, and a lace threaded through four textile loops and two metal hooks as a means of closure. The TPR rubber/plastics, traction outer sole has an application of leather flocking. The flocking on the external surface of the outer sole is 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. You have provided an F.O.B. value of between $6.50 to $12.00 per pair.
The applicable subheading for style 20230714-01 LM Trekking Sandal/Khaki will be 6402.91.8051, HTSUS, which provides for Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Covering the ankle; Other; Other; Other; Valued over $6.50 but not over $12/pair: Other: For women: Other. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
Style 20230714-03 Kids Sneaker/Blk/Orange is a closed toe/closed heel, below the ankle sneaker. The esau consists of PU rubber or plastics (over 90 percent). It has a lace closure, a cushioned collar, and a separate tongue. The 20230714-03 Kids Sneaker/Blk/Orange does not have a foxing band, or a foxing-like band. It has a label sewn to the lateral side stating the shoe is waterproof. The TPR rubber/plastics outer soles have an application of leather flocking. The flocking on the external surface of the outer sole is 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 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 F.O.B. values on both styles are between $6.50 and $12 per pair.
The applicable subheading for style 20230714-03 Kids Sneaker/Blk/Orange will be 6402.99.3290, HTSUS, which provides for Footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Protective active footwear: Other. The rate of duty will be 20 percent ad valorem.
Style 20230714-04 Kids Sneaker/Pink/Gold is a closed toe/closed heel, below the ankle sneaker. The esau consists of PU rubber or plastics (over 90 percent). It has a lace closure, a cushioned collar, and a separate tongue. The 20230714-04 Kids Sneaker/Pink/Gold has a TPR rubber/plastic outer sole and a foxing-like band. The leather flocking on the external surface of the outer sole is 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 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 F.O.B. values on both styles are between $6.50 and $12 per pair.
The applicable subheading for style 20230714-04 Kids Sneaker/Pink/Gold will be 6402.99.8005, HTSUS, which provides for Other footwear with outer soles of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued at over $6.50 but not over $12 w/pair. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
Style 20230714-02 Kids Boot Red is a closed toe/closed heel, children’s slip-on boot. It covers the ankle but not the knee. The esau of the upper is comprised of 100 percent PVC (polyvinyl chloride). It features two molded plastic handles at the topline. The rubber/plastics outer sole has applied leather flocking occupying the greatest surface area in contact with the ground. You state the boot does not incorporate a foxing band, or a foxing-like band. It is considered protective against water penetration. The F.O.B. value is between $3.50 to $6.50 per pair.
The applicable subheading for style 20230714-02 Kids Boot Red 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.91.8051, 6402.99.3290, and 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 subheadings 6402.91.8051, 6402.99.3290, and 6402.99.8005, HTSUS, listed above.
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.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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