CLA-2-64:OT:RR:NC:N2:247
Mr. Tommy Au
Calson Investment
AIA Tower
183 Electric Rd, North Point, Unit 2606
Hong Kong, 852
China
RE: The tariff classification of footwear from China
Dear Mr. Au:
In your letter dated June, 1, 2020, you requested a tariff classification ruling. You have submitted descriptive literature and several photographs of styles “GTWN21CA020 (1)” and “GTWN21CA017 (1)”. You also have provided additional information via email.
Photographs of style “GTWN21CA020 (1)” show a girl’s, closed-toe/open-heel, below-the-ankle, one-piece molded sandal. The upper and outer sole are 100 percent rubber/ plastics. Three rubber/plastics white daisy ornaments are attached over the forefoot by one rivet each and are considered loosely attached appurtenances (LAA). A strap wraps around the ankle at the heel and there is a hook and loop closure on the lateral side. A rubber/plastic insole is glued to the foot bed. The ornaments and insoles are ancillary features and the shoe is said to be molded in one piece. The F.O.B. value is $ 2.50 per pair.
Style “GTWN21CA017 (1)” is a child’s, closed toe/open-heel, molded rubber/plastics sandal that does not cover the ankle. The upper and outer sole are 100 percent molded rubber/ plastics. The outsole has several nubs designed for traction. A rubber/plastic cupcake design ornament is glued to the upper over the forefoot which is also considered a LAA. A rubber/plastic insole is glued to the foot bed. The sandal also features a lateral-side hook and loop closure. The ornament and insoles are ancillary features and the shoe is said to be molded in one piece. The F.O.B. value is 2.50 per pair.
The applicable subheading for styles “GTWN21CA020 (1)” and “GTWN21CA017 (1)” will be 6402.99.2790, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: sandals and similar footwear of plastics, produced in one-piece by molding: other. The rate of duty will be 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.2790, 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 6402.99.2790, 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