CLA-2-64:OT:RR:NC:N2:247
Mr. Danny Shahrabani
Azure JSD LLC
PO Box 750816
Forest Hills, NY 11375
RE: The tariff classification of footwear from China
Dear Mr. Shahrabani:
In your letters dated April 13, 2021, and May 17, 2021, you requested a tariff classification ruling. Included with your submissions were photographs and descriptive literature for a footwear style identified as Savannah.
Photographs of footwear style Savannah show a woman’s, closed/toe, closed heel, below-the-ankle, sneaker. You state the external surface area of the upper consists of polyurethane (PU) material. The toe box and heel patch are decorated with silver colored rubber/plastics glitter. The sneaker features laces as a means of closure. The rubber or plastics outer sole overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. The F.O.B. value provided is $10.00 per pair. The shoe is made in China.
The applicable subheading for the footwear identified as style Savannah, will be 6402.99.8005, Harmonized Tariff Schedule of the United States (HTSUS), 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: other: other: valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 90 cents per pair + 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.8005, 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 6402.99.8005, 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 if the footwear meets the country of origin marking requirements of 19 U.S.C. 1304. The footwear might not be considered legally marked under the provisions of 19 C.F.R. 134.11 which state "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