CLA-2-64:OT:RR:NC:N2:247
Mr. Kevin Norman B. Teodoro
Reef Lifestyle, LLC
2290 Cosmos Ct.
Carlsbad, CA 92011
RE: The tariff classification of footwear from China or Vietnam
Dear Mr. Teodoro:
In your letter dated April 3, 2024, you requested a tariff classification ruling of footwear from China or Vietnam. You have submitted descriptive literature, photographs, and a sample. The sample will be returned per your request.
Style Lay Day Dawn Proto is a closed toe/closed heel woman's, slip-on shoe. The external surface area of the upper consists of man-made textile material and has an athletic-style appearance. It does not cover the ankle and has a short lace that is threaded through six pairs of eyelets on either side of the tongue. The tongue is secured by elastic gore on either side of the foot. Because the ends of the lace cannot be tied together, and the tongue is secured with elastic gore, the shoe is a slip-on and is not considered athletic footwear. The rubber/plastics outer sole has textile flocking covering most of the external surface area in contact with the ground. The shoe has a foxing-like-band that secures the upper to the outer sole. The rubber/plastics components comprise over 10 percent of the total weight of the shoe. You have provided an F.O.B. value of $12.01, or more, per pair.
The applicable subheading for style Lay Day Dawn Proto 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 at https://hts.usitc.gov/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If 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.
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