CLA-2-64:OT:RR:NC:N2:247
Ms. Dawn Lowry
EVP - Customs Brokerage
Unique Logistics International (BOS), Inc.
35 Village Road
Middleton, MA 01951
RE: The tariff classification of footwear from China
Dear Ms. Lowry:
In your letter dated December 18, 2021, you requested a tariff classification ruling on behalf of your client Elite Sportswear L.P. You have submitted descriptive literature, photographs, and samples of two styles.
Style name/number Zone 2.O QL22100197V is a closed toe/closed heel, below-the-ankle, lace-up sneaker. It will be imported in men’s, women’s, and youth sizes. You state the external surface area of the upper (esau) is made up of over 90 percent polyurethane (PU). The inner sole is made of EVA and has a nylon mesh lining. The outer sole is composed of rubber or plastics and there is no foxing band.
Style name/number Glitter QL22100198B is a closed toe/closed heel, below-the-ankle, lace-up sneaker. It will be imported in men’s, women’s, and youth sizes. The esau consists of smooth PU rubber/plastics and rubber/plastics glitter. The outer sole is composed of rubber or plastics. There is no foxing band.
The applicable subheading for the men’s styles Zone 2.O QL22100197V and Glitter QL22100198B will be 6402.99.3145, 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: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: other: for men, other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the women’s styles Zone 2.O QL22100197V and Glitter QL22100198B will be 6402.99.3165, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: 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 footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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: other: other: other: for women: other. The rate is 6 percent ad valorem.
The applicable subheading for the children’s styles Zone 2.O QL22100197V and Glitter QL22100198B will be 6402.99.3177, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: other: other. The rate of duty will be 6 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.
Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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