CLA-2-64:OT:RR:NC:N2:247
Ms. Theresa A. Marino
Euro Cargo Express
20 East Sunrise Hwy, Suite 305
Valley Stream, NY 11581
RE: The tariff classification of footwear from China
Dear Ms. Marino:
In your letter dated October 14, 2022, you requested a tariff classification ruling on behalf of your client, The Fornova Group. You have submitted descriptive literature and photographs. No sample was submitted with this request.
The photographs submitted show a woman’s shoe that is identified as style name/# Katona/00485. This style is an open-toe, open-back, high-heel sandal. It does not cover the ankle. The upper straps are made of 100 percent leather and are embossed to resemble snakeskin. One strap is secured on either side of the toes. Two straps cross the top of the foot where one originates at the arch and is secured between the first and second toes and the other to the medial side of the foot. Two straps originating on either side of the heel, cross in back of the heel, surround the lower leg, and are secured on the lateral side with a metal buckle. The leather outer sole incorporates an attached plastic heel with a heel lift.
We disagree with your suggested classification under 6403.20.000, Harmonized Tariff Schedule of the United States (HTSUS). This subheading provides for footwear with outer soles of leather and having leather straps across the instep and around the big toe. This style does not have a single strap encircling the big toe. Instead, two separate straps make contact with the big toe on opposite sides. It will be classified accordingly.
The applicable subheading for the style/# Katona/00485 will be 6403.59.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: other: for other persons: for women: other. The rate of duty will be 10 percent ad valorem.
When the imported footwear is imported from China the following applies. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6403.59.9045, 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 6403.59.9045, 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