CLA-2-64:OT:RR:NC:N2:247
Ms. Carrie L Durio
The North Face, a Division of VF Outdoor, LLC
1551 Wewatta St.
Denver, CO 80202
RE: The tariff classification of footwear from Vietnam or China
Dear Ms. Durio:
In your letter dated October 4, 2022, you requested a tariff classification ruling on behalf of your client Sarah Flint Inc. You have submitted descriptive literature, and a sample of the item in question. The sample will be returned at your request. You state the footwear may be imported from Vietnam or China.
Footwear style “Tent Mule Loop” is a unisex, closed-toe/closed-heel, below-the-ankle, slip-on shoe. The external surface area of the upper consists of quilted textile material with textile edging. The upper has textile gore on either side of the ankle toward the heel. It is lined with plush textile over the top and sides of the foot. The outer sole unit consists of hard rubber/plastics adhered to a foamed rubber/plastics midsole on the external surface that comes in contact with the ground. The footbed is not lined and the shoe is not considered protective. The upper is removeable/attachable via a plastic tube-in-track/channel system. A hard plastic “track” is affixed to a groove encircling the midsole. The user feeds a flexible plastic tube measuring approximately 1/8th inch in diameter through a channel around the perimeter of the upper and into the track. Once the tube reaches the internal stop, the upper is attached. Although the upper can be attached to the outer sole, the system of a tube within a track is not “like” a foxing or foxing-like band described in TD 83-116. The F.O.B. value is between $20 and $35 per pair.
The applicable subheading for the “Tent Mule Loop” will be 6404.19.3960, 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: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for women. The rate of duty will be 37.5 percent ad valorem.
When the imported footwear is imported from China the following applies. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.3960, 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 6404.19.3960, 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 on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division