CLA-2-64:OT:RR:NC:N2:247
Mr. Roy Ross
Calson Investment LTD
370 Bickel Hollow Rd
Troy, MO 63379
RE: The tariff classification of footwear from China
Dear Mr. Ross:
In your letter dated July 12, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample. The sample will be returned as requested.
The sample, identified as “Infant Casual Canvas 2-Strap,” is a closed toe, closed heel, below the ankle, infant’s sneaker. The external surface area of the upper consists predominantly of cotton textile material with a rubber/plastic toe cap. The shoe has two straps with hook and loop closures across a separately attached tongue. The rubber or plastics outer sole has textile material covering most of the surface area in contact with ground. The sole overlaps the upper by at least ¼ of an inch thereby constituting a foxing-like band. You provided an F.O.B. value of over $3.00 but not over $6.50 per pair.
The applicable subheading for the “Infant Casual Canvas 2-Strap” sneaker will be 6404.11.7190, 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: footwear with outer soles of rubber or plastics: Sports footwear; 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 is 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division