CLA-2-64:OT:RR:NC:N2:247
Mr. Daniel Ramirez
Libre Shoes LLC.
8166 Northwest 46th Terrace
Doral, FL 33166
RE: The tariff classification of footwear from China
Dear Mr. Ramirez:
In your letter dated May 10, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and photographs. Additional style name/number information was provided via email.
Style name/number Barefoot boot/KTBA901 is a closed toe, closed heel, unisex boot. The boot covers the ankle, has desert boot styling, a pull tab at the back, and features laces threaded through four pairs of eyelets as a means of closure. The external surface area of the upper is 100 percent Polyurethane (PU) simulated to look like leather. The rubber/plastics outer sole is molded over the upper material for between 40 and 60 percent of the perimeter. It appears to have a foxing-like band. The F.O.B. value is $16 per pair.
The applicable subheading for the Barefoot boot/KTBA901 will be 6402.91.9065, Harmonized Tariff Schedule of the United States (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 $12/pair: Other: For women: Other. The rate of duty will be 20 percent ad valorem.
Style name/number Barefoot shoes/KTLS02 is a closed toe, closed heel, below the ankle sneaker. You state the shoe is unisex. The upper is comprised of 42 percent PU leather (Polyurethane), 30 percent TPU (Thermoplastic Polyurethane), and 28 percent textile mesh materials. The constituent material of the upper is 72 percent rubber or plastics. The outer sole is made of 100 percent rubber or plastics. You have provided an F.O.B. value of $15.30 per pair.
The applicable subheading for the Barefoot shoes/KTLS02 will be 6402.99.9005, HTSUS, which provides for Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued over $12.00/pair; Tennis shoes, Basketball shoes, gym shoes, training shoes and the like. 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 subheadings 6402.91.9065 and 6402.99.9005, 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 6402.91.9065 and 6402.99.9005, 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/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If 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.
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