CLA-2-64:OT:RR:NC:N2:247
Ms. Carrie Durio
The North Face, Division of VF Corporation LLC
1551 Wewatta Street
Denver, CO 80211
RE: The tariff classification of footwear from China
Dear Ms. Durio,
In your letter dated August 31, 2023, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will be returned as per your request. Additional value information was provided via email.
Footwear style A7W5K “Summit Vectiv Sky M” is a man’s, closed toe/closed heel running shoe. According to your submission, the external surface area of the upper (esau) is comprised of thermoplastic polyurethane (TPU) fibers woven into a mesh material. The constituent material of the upper is textile material. The rubber or plastics outer sole is designed for traction. There is no foxing or foxing-like band. The F.O.B. provided is $30 per pair.
The applicable subheading for the man’s running shoe, style A7W5K “Summit Vectiv Sky M,” will be 6404.11.9020, 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: Tennis shoes, basketball shoes, gym shoes, training shoes and the like: Other: Valued over $12.00/pair: For men: Other. The rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.9020, 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 6404.11.9020, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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