CLA-2-64:OT:RR:NC:N2:247
Ms. Peta-Gay Bent
Global Brands Group
350 5th Avenue- 8th Floor
New York, NY 10118
RE: The tariff classification of footwear from China
Dear Ms. Bent:
In your letter dated September 20, 2019, you requested a tariff classification ruling on behalf of your client Calvin Klein Jeans. Your sample will be returned.
The submitted sample, identified as style name Dortea, is a closed toe/closed heel, below-the-ankle, lace-up sneaker. The shoe is flexible, lightweight, and athletic in styling and construction. The ribbed outer sole consists of rubber or plastics materials and provides traction. The rubber/plastic “Calvin Klein Jeans” logo overlays are dispersed throughout the upper but don’t obscure the cotton canvas upper. Textile is considered the constituent material. The shoe has a foxing-band and a reinforced white rubber toe cap. The F.O.B. value is over $12 per pair.
The applicable subheading for style name Dortea will be 6404.11.9050, 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: for women: other. 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 6404.11.9050, 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 6404.11.9050, 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