CLA-2-64:OT:RR:NC:N2:247
Ms. Jessy Huang
ISA-TRAESKO GmbH
Oderstrasse 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. Huang:
In your electronic submission dated September 30, 2020, you requested a tariff classification ruling on five styles of footwear. You have submitted photographs, a ruling request letter, samples of five styles, and copies of laboratory reports.
Style # 95168 Ladies Wedge Sneakers/Pink is a woman’s, closed toe/closed heel, above-the-ankle, wedge heel, short boot. The submitted sample was examined. The external surface area of the upper (esau) is predominantly rubber/plastics. There is a decorative elastic gore in the middle of the forefoot, and a functional slide fastener on the medial side. A laboratory reports states the rubber/plastic outer sole has leather fibers in contact with the ground. Visual and physical examination of the sample found a negligible amount of leather fibers. What is identified as composition leather appears to be microns thin and doesn’t obscure the rubber/plastic outer sole. It cannot be considered leather or composition leather. There is no foxing band. The F.O.B. value is $7.87 per pair.
For this style, you suggest a classification of 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers of rubber/plastic and outer soles of leather or composition leather. The leather fiber application to the outer sole is not adequate.
Therefore, this footwear is considered to have a rubber/plastics outer sole and will be classified elsewhere.
The applicable subheading for the Style # 95168 Ladies Wedge Sneakers/Pink will be 6402.91.4050, HTSUS, which provides for Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Covering the ankle: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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. For women: Other. The rate of duty will be 6 percent ad valorem.
Style # 95231 Ladies Canvas Sneaker/Beige is a woman’s, closed toe/closed heel, below-the-ankle sneaker. The upper consists of canvas textile material as the constituent material, and is secured to the foot with rope style lacing. The rubber/plastic outer sole has an overlay of non-durable textile fiber material occupying 61.69 percent of the external surface area in contact with the ground. The shoe has a foxing band. The F.O.B. value is $4.60 per pair.
The applicable subheading for Style # 95231 Ladies Canvas Sneaker/Beige will be 6404.11.7160, 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 $3 but not over $6.50/pair: other: 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 women. The rate of duty is 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.7160, 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 6404.11.7160, 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.
Style # 95230 Ladies Canvas Sneakers/Camo is a woman’s, closed toe/closed heel, below-the-ankle, slip-on shoe. The external surface of the upper consists of vegetable fiber textile materials and elastic gore on either side of the vamp. The rubber/plastic outer sole has an overlay of non-
durable textile fiber material occupying 61.53 percent of the external surface area in contact with the ground. The shoe has a foxing band and an F.O.B. value of $4.60 per pair.
Style # 95232 Ladies Canvas Sneaker/Stripe is a woman’s, closed toe/closed heel, below-the-ankle, slip-on shoe. The esau consists of textile materials consisting predominantly of vegetable fibers. It features a continuous elastic lace that is threaded through eye stays over a separate tongue. The elastic is stretched to allow the shoe to be put on and taken off. It is not considered a secure means of closure. The rubber/plastic outer sole has an overlay of textile material with 61.79 percent of the external surface area in contact with the ground. The shoe has a foxing band and an F.O.B. value of $4.60 per pair.
The applicable subheading for Style # 95230 Ladies Canvas Sneakers/Camo and Style # 95232 Ladies Canvas Sneaker/Stripe will be 6404.19.7260, 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 $3 but not over $6.50/pair: other: 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 women. The rate of duty will be 7.5 percent ad valorem.
Style # 95170 Ladies Wedge Sneakers/Black is a woman’s, closed toe/closed heel, above-the-ankle, wedge heel, short boot. As stated in your letter, the external surface of the upper is of microfiber textile material. The rubber/plastic outer sole has non-durable textile material on the external surface area in contact with the ground. The bootie features a functional zipper on the medial side and does not have a foxing-like band. The F.O.B. value is $7.87 per pair.
The applicable subheading for Style # 95170 Ladies Wedge Sneakers/Black will be 6404.19.8760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $6.50 but not over $12.00/pair: other: footwear with uppers of textile material other than 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: for women. The rate of duty will be 12.5 percent ad valorem.
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