CLA-2-64:OT:RR:NC:N2:247
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of footwear from China
Dear Mr. Kim:
In your letter dated March 16, 2021, you requested a tariff classification ruling and submitted three samples of outer soles, in order to examine the leather flocking of each style. The samples will be returned as per your request. Via email, you provided additional information and pictures of the three footwear styles.
Style SS-Emelyy is a woman’s, closed toe, closed heel, slip-on shoe that does not cover the ankle. The rubber/plastics (PU) upper is decorated with five rivets on the medial and lateral sides and has elastic gore on the sides of the vamp. The slip-on has a molded rubber or plastic outer sole and a foxing-like band. You provided an F.O.B. value of $11.25 per pair. The rubber/plastic outer sole has applied leather flocking attached to the area in contact with the ground. The flocking was examined with magnification and found to have a very thin application of fibers that did not obscure the material underneath. The microns-thin application should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS), and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS.
The applicable subheading for the Style SS-Emelyy will be 6402.99.9065, 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: other: other: other: valued over $12/pair: other: for women. The rate of duty will be 20 percent ad valorem.
The submitted photographs of style SS-Allicee show a woman’s, closed toe/closed heel, tall boot with a short heel. You provided an F.O.B. value of $18.65 pair. The textile upper of the boot covers the ankle and the knee. It has a functional slide fastener along the medial side at the calf. The submitted rubber/plastics outer sole has applied leather flocking on the external surface in contact with the ground. The flocking was examined with magnification and found to be microns thin in some areas, not consistently applied, and not obscuring the rubber/plastic. The microns-thin application should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS), and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS.
The photos of style SS-Romina show a woman’s, closed toe/closed heel, above the ankle, below the knee, heeled boot. The F.O.B. value provided is $14.25 per pair. The textile upper features laces and a medial slide fastener as the means of closure. The submitted rubber/plastics outer sole has applied leather flocking on the external surface in contact with the ground. The flocking was examined with magnification and was found to be inconsistently applied, being microns thin in some areas and not completely obscuring the underlying material. The microns-thin application should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS), and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS.
The applicable subheading for styles SS-Allicee and SS-Romina will be 6404.19.9060, 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: footwear with outer soles of rubber or plastics: other: others: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6402.99.9065 and 6404.19.9060, 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 subheadings 6402.99.9065 and 6404.19.9060, 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, including information on exclusions and their effective dates, 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.
It is not evident from the pictures provided that the footwear meets the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would not be considered legally marked under the provisions of 19 C.F.R. 134.11 which states "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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