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 children's footwear.
Style J091-41700 CROCS TYPE SLIPPERS are children's, closed toe/open heel, below the ankle, clog shoes. The shoe's components consist of EVA foam rubber/plastics. The upper does not cover the ankle and features several vent holes over the top and sides of the foot. There is a separate rubber or plastics heel strap attached to its sides by two round plastic rivets. This style would not be considered one piece molded as it has a riveted-on strap. The shoe would not be considered a slipper as described in Statistical Note 1(d) of chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS). You provided values of $9 per pair.
In your letter you suggested a classification of this style under subheading 6402.99.50, HTSUS. This subheading does not exist in the current Tariff. It will be classified elsewhere.
The applicable subheading for Style J091-41700 CROCS TYPE SLIPPERS will be 6402.99.3177, HTSUS, which provides for other 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 any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: other. The rate of duty will be 6 percent ad valorem.
Style S070-41929A LEATHER SHOE is an above the ankle, closed toe/closed heel, girl's shoe. The leather upper is decorated with metallic stitches and a leather butterfly applique. It 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 $23 per pair.
You suggested a classification for Style S070-41929A LEATHER SHOE under subheading 6403.99.91, HTSUS. This subheading does not exist in the current tariff. It will be classified elsewhere.
Style W071-374 LEATHER WINTER SHOE is an over the ankle, closed toe/closed heel, girl's winter boot. The upper is made of leather with synthetic fur at the topline. It is held to the foot by two straps with hook and loop closures on the lateral side. It is valued at $24 per pair.
You suggested a classification for the W071-374 LEATHER WINTER SHOE under 6403.91.11, HTSUS, the provision for footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. We disagree. This style is not made on a base or platform of wood and it has an inner sole. It will be classified elsewhere.
The applicable subheading for the girl's style S070-41929A LEATHER SHOE and the W071-374 LEATHER WINTER SHOE will be 6403.91.9051, HTSUS, which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other. The rate of duty will be 10 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6403.91.9051, 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 6403.91.9051, 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/.
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