CLA-2-64:OT:RR:NC:N2:247
Mr. Istvan Lonyai
Szolo Corp
2438 E 7th St.
Brooklyn, NY 11235
RE: The tariff classification of footwear from China
Dear Mr. Lonyai:
In your letter dated July 30, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and photographs for D.D. Step brand children's footwear.
Style CSB-41239 CANVAS SHOE and style F083-41879A SPORT SHOE are closed toe/closed heel, below the ankle, children's sneakers. The external surface area of the uppers consists of textile. Both styles are secured to the foot with two straps having hook and loop closures on the lateral sides. You provided values of $12 and over per pair.
In your letter you suggested a classification under subheading 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), a tariff provision for non-athletic footwear. Style CSB-41239 CANVAS SHOE and style F083-41879A SPORT SHOE have the construction features of athletic footwear including an athletic appearance, a lightweight upper, and a secure closure. These styles will allow the wearer to engage in athletic pursuits, whether or not they are used as such. The styles will be classified accordingly.
Style C073-41805 CANVAS SHOE is a below the ankle, closed toe/closed heel, girl's shoe. The textile upper is decorated with embroidery and has two straps that are secured on the lateral side with hook and loop closures. The rubber/plastics outer sole is sewn to the upper. You provided a value of $17 per pair.
The applicable subheading for style CSB-41239 CANVAS SHOE and style F083-41879A SPORT SHOE will be 6404.11.9080 Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: other: other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for style C073-41805 CANVAS SHOE will be 6404.19.9090, 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/pair: other. 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 Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.9080, HTSUS, and 6404.19.9090, HTSUS, unless specifically excluded, are subject to an additional 15 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 6404.11.9080, HTSUS, and 6404.19.9090, 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.
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