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 July 27, 2021, you requested a tariff classification ruling on four styles of footwear. You have submitted photographs, a ruling request letter, samples of four styles, and copies of laboratory reports.
The submitted sample of style 97749 Ladies Sneaker Wedge/Tan is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee boot. The thinly lined boot measures approximately 7 inches tall. The external surface area of the upper (esau) is occupied by 92.75 percent polyurethane (PU) according to the laboratory report provided. The boot has a functional slide fastener on the medial side and elastic gore on the lateral side. A decorative strap extends across the front of the ankle to a hook and loop closure on the lateral side. This style incorporates a wrapped wedge-shaped midsole. The rubber or plastics outer sole unit encircles the forefoot and the wedge midsole. It covers the upper material by ¼ of inch for 50 percent of the perimeter therefore constituting a foxing-like band. The boot is not considered “protective” against cold or inclement weather. The FOB price is $8.47 per pair.
The submitted sample of style 97750 Ladies Sneaker Wedge/Black is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, wedged boot. The boot measures approximately 6 inches in height. As stated in the laboratory report, the esau consists of 100 percent polyurethane (PU). The outer sole is comprised of rubber or plastics. The boot has a padded back topline and a functional lateral slide fastener. The outer sole unit covers the upper material by ¼ of inch for 50 percent of the perimeter therefore constituting a foxing-like-band. It is not considered “protective” against cold weather. The FOB price is $8.47 per pair.
You suggested classification under subheading 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS) for style 97749 Ladies Sneaker Wedge/Tan and style 97750 Ladies Sneaker Wedge/Black. This subheading provides for footwear not having a foxing-like band. The samples were crosscut and found to have foxing-like bands. Therefore, they will be classified elsewhere.
The applicable subheading for the women’s styles 97749 Ladies Sneaker Wedge/Tan and 97750 Ladies Sneaker Wedge/Black will be 6402.91.8051, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $6.50 but not over $12/pair: other: for women: other. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.91.8051, 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 6402.91.8051, 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.
Style 97751 Ladies Sneaker Wedge/Grey is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot that measures approximately 6 ½ inches tall. The boot features textile gore on both the medial and lateral sides. The external surface area of the upper is comprised of micro suede textile material. The upper material extends over a wedge-shaped midsole to the rubber/plastic outer sole. You state the outer sole has a thin covering of textile fibers having the greatest surface area in contact with the ground. This footwear has a foxing or foxing-like band and is not considered “protective” against water or cold weather. The FOB price is $8.47 per pair.
The applicable subheading for the women’s style 97751 Ladies Sneaker Wedge/Grey 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.
Style 97325 Girl’s Cozy Boots/ Rainbow Glitter was previously submitted and ruled upon in ruling number N318905, dated May 13, 2021.
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