CLA-2-64:OT:RR:NC:N2:247
Mr. Louk Schulten
Eastland Shoe Company
4 Meetinghouse Road
Freeport, ME 04032
RE: The tariff classification of footwear from China
Dear Mr. Schulten:
In your letters dated February 5, 2024, and March 22, 2024, you requested a tariff classification ruling. You have submitted photographs and three samples. The samples will not be returned as per your request.
Style ALPENGLOW #7665 is a closed toe/closed heel, men's, slip-on,casual shoe that does not cover the ankle. The external surface area of the upper is 90 percent textile material with suede at the back of the foot. Sewn in elastic gore, on either side of the vamp, facilitates the putting on and removal of the shoe. The 100 percent rubber outer sole overlaps the upper material by more than inch for more than 40 percent of the perimeter of the shoe. The shoe is considered to have a foxing-like band. You have provided an F.O.B. value of $19.60.
Style BASECAMP #7661 is a closed toe/closed heel, men's, casual shoe. The shoe does not cover the ankle. The external surface area of the upper is 85 percent textile material with a balance of suede. The 100 percent rubber outer sole overlaps the upper material by more than inch for more than 40 percent of the perimeter of the shoe. The shoe is considered to have a foxing-like band. The toggle lace system is utilized as a means of closure. You have provided an F.O.B. value of $21.01.
Style UPTACAMP #7667 is a closed toe/closed heel, men's, casual shoe. The shoe does not cover the ankle. The external surface area of the upper is 90 percent textile material with the balance of suede. The footwear has a textile strap that is sewn on either side of the foot, over the vamp. It covers an opening in the upper on the lateral side. It is secured with a metal buckle as a means of closure. The outer sole is 100 percent rubber. You have provided an F.O.B. value of $21.70.
The applicable subheading for style ALPENGLOW #7665, style BASECAMP #7661, and style UPTACAMP #7667 will be 6404.19.9030, 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: Other: Other: Valued over $12/pair: For men. 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 6404.19.9030, 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 6404.19.9030, 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/.
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