CLA-2-64:OT:RR:NC:N2:247
Mr. Mack Maier
HMH Outdoors LLC
1720 Main St
Lander, WY 82520
RE: The tariff classification of footwear from China
Dear Mr. Maier:
In your letters dated January 30, 2023, you requested a tariff classification ruling. You have submitted descriptive literature and a laboratory report with a photograph of the item in question. No samples were provided with this request.
Footwear style “Hexa” is a unisex, closed-toe/closed-heel, below-the-ankle, slip-on shoe. Laboratory analysis of the external surface area of the upper found 81.5 percent textile material and 18.5 percent rubber or plastics. The upper’s plastic logo patch is considered accessories and reinforcements. The outer sole unit consists of rubber and plastics. The shoe has a foxing-like band and lacks a secure closure. The shoe is not considered protective against water. The F.O.B. value is $20.50 per pair.
The applicable subheading for the “Hexa” footwear will be 6404.19.9060, 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: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.9060, 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 6404.19.9060, 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