CLA-2-64:OT:RR:NC:N2:247
Mr. Adam Gustafson
DSV Air and Sea Inc.
1295 Northland Drive
Mendota Heights, MN 55120
RE: The tariff classification of footwear from China
Dear Mr. Gustafson:
In your letter dated March 12, 2020, you requested a tariff classification ruling on behalf of your client Minnetonka Moccasins. You have submitted detailed photographs and product descriptions via email.
Visual examination of style JMH0528K “Boy’s Camo Trapper” and style SH20375A “Men’s Camo Trapper” finds closed-toe/closed-heel, below the ankle, moccasin style slippers. Stated in your email from the importer, the constituent material of the uppers is cotton textile material. The outer soles are rubber/plastics with a textile flocking having the greatest surface area in contact with the ground. The slippers have foxing like bands and are lined with faux fur. Rubber/plastics account for more than ten percent of the total weight of shoe. You provided F.O.B. values of $6.85 for the boy’s style and $8.85 for the men’s style.
The applicable subheading for style SH20375A “Men’s Camo Trapper” will be 6404.19.8230, 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: other: Valued over $6.50 but not over $12/pair. With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: For men. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for style JMH0528K “Boy’s Camo Trapper” will be 6404.19.8290, 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: other: Valued over $6.50 but not over $12/pair. With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: other. The rate of duty will be 7.5 percent ad valorem.
Style JMH0528K “Boy’s Camo Trapper” is also provided for in subheading 9902.14.47, HTSUS, which provides for Footwear with uppers of vegetable fibers (other than such footwear for men or women), whether with outer soles of rubber or plastics (provided for in subheading 404.11.41, 6404.11.51, 6404.11.61, 6404.11.71, 6404.11.81, 6404.19.36, 6404.19.42, 6404.19.52, 6404.19.72 or 6404.19.82). Subheading 9902.14.47, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.47. The rate of duty is 7.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.8230, HTSUS, and 6404.19.8290, 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 6404.19.8230, 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 the 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