CLA-2-64:OT:RR:NC:N2:247
Mr. Danny Shahrabani
Azure JSD LLC
PO Box 750816
Forest Hills, New York 11375
RE: The tariff classification of footwear from China
Dear Mr. Shahrabani:
In your letter dated October 23, 2019, and November 20, 2019, you requested a tariff classification ruling. A sample of a slip-on, non-athletic shoe, identified as “style # HST313 Bella,” accompanied your October letter. Current photographs and descriptive literature of “style # HST313 Bella” were submitted with your November letter.
The photographs of style # HST313 Bella show a child’s, closed toe/closed heel, below-the-ankle sneaker. The sneaker features nylon ribbon laces as a means of closure. The external surface area of the upper was examined and found to be textile decorated with metallic rubber/plastic dots. As the textile is visible around each of the dots, the textile is considered the constituent material of the external surface of the upper. The dots are considered accessories or reinforcements. There is an insole of polyurethane (PU) foam and a cotton lining. The non-slip outer sole, the foxing band, and the white toe cap consist of rubber or plastics. You have provided an F.O.B. value of $13.70 per pair.
The applicable subheading for children’s style # HST313 Bella will be 6404.11.9080 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: other: 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 Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.9080, 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 6404.11.9080, 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