CLA-2-64:OT:RR:NC:N2:247
Mr. Peter G. De Mezure
Tiger Grip Engineering
120, Rue Fornier
Beauzelle, 31700
France
RE: The tariff classification of footwear from China
Dear Mr. De Mezure:
In your letter dated August 19, 2020, you requested a tariff classification ruling. You have submitted photographs of four different styles of footwear along with commodity descriptions. You have provided additional value information via email.
You describe the “Jack’s Grip” footwear as a unisex, below-the-ankle, closed toe/closed heel, slip-on “clog.” It consists of a rubber/plastics (Ethylene Vinyl Acetate (EVA)) upper and a rubber/plastics (rubber) outsole. The shoe has holes on the sides of the upper near the top of the outer sole that are intended for breathability. The slip resistant outer sole is designed for work environments such as in the medical field. The shoe is not considered protective from oil, grease, chemicals, or cold or inclement weather. The F.O.B. value is $9.20 per pair.
The submitted photograph of the “Aqua Grip” shows a unisex, below-the-ankle, closed toe/ closed heel, slip-on, shoe which consists of a rubber/plastics (EVA) upper and a rubber/plastic (rubber) outsole. The upper is perforated with numerous holes throughout which allows water to escape from the shoe. The outer sole has traction nubs to prevent slippage. The F.O.B. value is $9.38 per pair.
You suggest a classification of 6402.99.0400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics…other footwear… other…incorporating a protective metal toe cap. According to the description provided, none of the styles have a toe cap. Therefore, all will be classified elsewhere.
The applicable subheading for styles “Jack’s Grip” and “Aqua Grip” will be 6402.99.3165, 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: other: other: for women. The rate of duty will be 6 percent ad valorem.
Visual examination of the submitted photograph of style “Skipper Grip” shows a unisex, open toe/open heel, below-the-ankle, thong sandal. The upper consists of a textile strap with a thong between the first and second toes. The outer sole consists of layers of rubber/plastic materials. The sandal’s outer sole has traction nubs to prevent slippage. The sandal is not considered protective. The F.O.B. value is $6.17 per pair.
The applicable subheading for style “Skipper Grip” will be 6404.19.3960, 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: other: for women. The rate of duty will be 37.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.3960, 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 6404.19.3960, 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.
In order for this office to classify a shoe which has an upper of different materials, we need to determine which material predominates as the constituent material having the greatest external surface area. Please provide the external surface area measurements, by percentage, for all component materials comprising the upper of the “Winter Grip” style, excluding any accessories or reinforcements. Specifically, what are the percentages of the rubber/plastics vs. textile materials? The upper is considered to be the part of the shoe that covers the sides and top of the foot, as well as any material above it.
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