CLA-2-64:OT:RR:NC:N2:247
Mr. Kevin Norman B. Teodoro
Reef Lifestyle, LLC
2290 Cosmos Ct.
Carlsbad, CA 92011
RE: The tariff classification of footwear from China or Vietnam
Dear Mr. Teodoro:
In your letter dated September 3, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and two samples. The samples will be returned as requested. You have submitted additional value and style information via email.
Style “Fanning” is a man’s, closed toe/closed heel, below-the-ankle sneaker with a lace closure. You have provided an F.O.B. value of over $12 per pair. The sneaker features an athletic appearance, a padded collar, a heel tab, and a foxing-like band. The external surface area of the upper consists of 63.29 percent Polyurethane (PU) rubber/plastics, 32.91% textile, and 3.8% “other materials.” In your letter you state the rubber/plastics outer sole is rigid due to the integrated wide metal shank that supports a bottle opener. You claim the wide metal shank renders the shoe inflexible and non-athletic. The submitted sample was crosscut in three places to determine if the footwear had a foxing-like band and to locate the metal shank. A wide metal shank was not observed. A small metal C-shaped item was found in the center of a thin plastic piece under the arch/midfoot. Its size and placement would not interfere with proper use of the shoe. This style would be considered a composite good and its essential character would be the footwear. Additionally, the footwear possesses enough cushion, flexibility, and traction to be considered athletic footwear.
The applicable subheading for style “Fanning” will be 6402.99.9035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles an upper of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for men. 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 subheading 6402.99.9035, 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 6402.99.9035, 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