CLA-2-64:OT:RR:NC:N2:247
Mr. Roy Ross
Calson Investment Ltd.
9667 Page Blvd.
Overland, MO 63132
RE: The tariff classification of footwear from China
Dear Mr. Ross:
In your letter dated February 8, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, laboratory reports with photographs, and two sample pairs. The samples will be returned as per your request.
The footwear style, identified as “Canvas Shoe,” is a closed-toe/closed-heel, below-the-ankle sneaker. Samples were submitted in toddler and children’s sizes. The children’s size has a lace closure and the toddler size has two straps with hook and loop closures. Both versions feature athletic styling, secure closures, underfoot cushioning, and foxing-like bands. The submitted laboratory reports state the external surface area of the uppers consist of 100 percent cotton textile material, and the rubber/plastics outer soles have textile flocking covering the majority of the external surface area touching the ground. The F.O.B. value is over $3.00 but not over $6.50 per pair.
You suggested a classification under subheading 6404.19.7290, Harmonized Tariff Schedule of the United States (HTSUS). The “Canvas Shoe” is considered athletic footwear and will be classified accordingly.
The applicable subheading for the “Canvas Shoe” will be 6404.11.7190, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $3 but not over $6.50/pair: other: with uppers of 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: The rate of duty will be 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6404.11.7190, 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 6404.11.7190, 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, 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