CLA-2-64:OT:RR:NC:N2:247
Mr. Louk B. Schulten
Eastland Shoe Company
4 Meetinghouse Road
Freeport, ME 04032-1129
RE: The tariff classification of footwear from China
Dear Mr. Schulten:
In your letter dated August 9, 2024, 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 provided via email.
Style Berkeley is a closed toe/closed heel, below-the ankle, athletic styled, men's shoe. The external surface area of the upper (esau) is composed of man-made textile materials. The footwear has a functional lace threaded through five pairs of eyelets for a secure closure. It has a foxing-like band. The external surface area of the outer sole is rubber or plastics. You provided an F.O.B. value of over $14.70 per pair.
The applicable subheading for the men's style Berkeley will be 6404.11.9020, 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 $12.00/pair: for men: other. The rate of duty will be 20 percent ad valorem.
Style Beacon is a closed toe/closed heel, below-the ankle, men's shoe. The esau is composed of man-made textile materials. The footwear has a lace threaded through two pairs of eyelets over a gusseted tongue. The external surface area of the outer sole is rubber or plastics. The footwear has a foxing-like band. The F.O.B. value submitted is $14.32 per pair.
Styles Back Bay and Kenmore are closed toe/closed heel, below-the ankle, men's, slip-on shoes. The esau for both styles is composed of man-made textile materials. The Back Bay has V-shaped elastic gore on both sides of the vamp, and the Kenmore has elastic strips on the medial and lateral sides. The external surface area of the outer soles are rubber or plastics. Both styles have foxing-like bands. The F.O.B. values are over $12 per pair.
The applicable subheading for the men's styles Beacon, Back Bay and Kenmore will be 6404.19.9030, HTSUS, which provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men. 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 subheadings 6404.11.9020 and 6404.19.9030, 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 6404.11.9020 and 6404.19.9030, 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 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