CLA-2-64:OT:RR:NC:N2:247
Ms. Jacqueline Lindstedt
Jax & Bard
PO Box #1677
Gray, Maine 04039
RE: The tariff classification of footwear bottom from China
Dear Ms. Lindstedt:
In your letter dated November 8, 2019, you requested a tariff classification ruling. You have submitted photographs and descriptive literature. Via email correspondence, you have provided the style # and F.O.B. value.
The photographs show a maple wood midsole with an attached rubber/plastics outer sole under the forefoot and heel area. The imported item, identified as #CN2019, is considered a footwear bottom with no upper attached. After importation, the footwear bottom will be combined with an upper and made into finished footwear in the United States. You have provided an F.O.B. value of $19 per piece.
The applicable subheading for the footwear bottom #CN2019 will be 6406.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel, cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: Other: Of wood. The rate of duty will be 2.6 percent.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6406.90.1000, 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 6406.90.1000, 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