CLA-2-64:OT:RR:NC:N2:247
Mr. Mike Packard
The North Face
A Division of VF Outdoor, LLC
1551 Wewatta Street
Denver, CO 80202
RE: The tariff classification of footwear from China
Dear Mr. Packard:
In your letter dated May 18, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a sample of the item in question. The sample will be returned.
Style M Nuptse Spirit Sneaker Low NFA7W4P is a man’s, closed-toe/closed-heel, casual shoe that does not cover the ankle. The external surface area of the upper is predominantly textile material with rubber/plastics around the perimeter where the upper meets the outer sole. The upper is padded and stitched to produce a puffy or inflated appearance. It has a textile edging and a pull tab. The shoe does not have a tongue on a lower plane than the rest of the upper. A lace is threaded through three pairs of textile loop eye stays. The laces are not necessary to keep the shoe on the foot and the sample is considered a slip-on shoe. The traction outer sole is made of rubber or plastics. The sample was cross-cut, measured, and found to have a foxing-like band. The shoe was not designed to be protective. The F.OB. price is $23.19 per pair.
The applicable subheading for the M Nuptse Spirit Sneaker Low NFA7W4P will be 6404.19.9030, 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: other: valued over $12/pair: for men. The rate of duty will be 9 percent ad valorem.
With regard to the applicable rate of duty, the men’s style M Nuptse Spirit Sneaker Low NFA7W4P is also provided for under subheading 9902.14.49, HTSUS, the provision for footwear for men, valued over $24/pair, covering the ankle but not covering the knee, with outer soles of rubber or plastics and uppers of textile materials (provided for in subheading 6404.19.90). Subheading 9902.14.49, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.49. The rate of duty is 8.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.9030, 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 6404.19.9030, 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.
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