CLA-2-64:OT:RR:NC:N2:247
Mr. Timothy R. Ingram
Clare Chen Enterprises LLC
906 SE J St.
Bentonville, AR 72712
RE: The tariff classification of footwear from China
Dear Mr. Ingram:
In your letter dated December 15, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and four samples. The samples will not be returned as requested. Additional value information was received via email.
Style SLSHORB004 is a closed toe/closed heel, above-the-ankle, below-the-knee, lady’s, waterproof boot. The outer sole and foot portion of the upper are made of injection molded rubber or plastics. The external surface area of the upper (esau) is predominantly rubber with a balance of neoprene textile materials. The rubber/plastics outer sole has leather material applied to most of the external surface touching the ground. The application is thin and not sufficient to be considered a leather outer sole.
Style SLSHORB003 is a closed toe/closed heel, above-the-ankle, below-the-knee, lady’s, vulcanized, waterproof boot. The esau consists of rubber or plastic materials and features a gusset and buckle at the top rear of the shaft. The rubber/plastic outer sole has a thin application of leather material which is not sufficient to be considered a leather outer sole.
Style JSPTOCS003 is a closed toe/closed heel sneaker that does not cover the ankle. The esau consists of rubber or plastics (PU) material. The shoe features underfoot cushioning, a cushioned tongue, a cushioned collar, and a strap with a hook and loop closure over laces. The outer sole is made of Thermoplastic rubber (TPR) and has a thin application of leather material which is not sufficient to be considered a leather outer sole. The upper is cemented to the outer sole. There is no foxing or foxing like band.
Style SLSHOCS009 is a closed toe/closed heel sneaker that covers the ankle. The esau consists of rubber or plastics (PU) material. The shoe features underfoot cushioning, a cushioned tongue, a cushioned collar, and a strap with a hook and loop closure over laces. The rubber/plastic outer sole has a thin application of leather material which is not sufficient to be considered a leather outer sole. This style has a foxing band covering the juncture between the upper and the outer sole.
For styles SLSHORB004, SLSHORB003, SLSHOCS009, and JSPTOCS003, you suggested a classification of 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear having rubber or plastics uppers and other than rubber or plastic outer soles. We disagree.
CBP has previously addressed the tariff classification of footwear with uppers of rubber or plastics and soles of rubber or plastics, with some type of leather material applied to the sole of the footwear. Where the outer sole of the footwear is covered with only a dusting of leather flocking or a microns-thin level of leather flocking, this application of leather flocking should be viewed as a “similar attachment” as described in Note 4(b) to Chapter 64, HTSUS, and will be disregarded for purposes of determining the constituent material of the outer sole having the greatest surface area in contact with the ground. See HQ H331495. Therefore, styles SLSHORB004, SLSHORB003, SLSHOCS009, and JSPTOCS003 will be classified elsewhere.
The applicable subheading for styles SLSHORB004 and SLSHORB003 will be 6401.92.9060, 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 footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for style SLSHOCS009 will be 6402.91.8005, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 90 cents per pair plus 20 percent.
The applicable subheading for style JSPTOCS003 will be 6402.99.3115, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6401.92.9060, 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 6401.92.9060, 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 on World Wide Web at https://hts.usitc.gov/current.
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