Mr. Danny Shahrabani
Azure JSD LLC
PO Box 750816
Forest Hills, NY 11375
RE: The tariff classification of footwear from China
Dear Mr. Shahrabani:
In your letter dated March 28, 2021, you requested a tariff classification ruling. Included with your submission are photographs and descriptive literature for footwear identified as Brooklyn.
Photographs of footwear style Brooklyn depict a woman's, closed/toe, closed heel, below-the-ankle, lace-up sneaker. You state the external surface area of the upper consists of recycled synthetic flyknit textile. It is decorated with small plastic gems that are arranged to simulate four stripes on each side of the foot. The inner sole is made of memory foam and polyurethane. The traction outer sole is made of foam injection molded EVA. The F.O.B. value provided is $10.00 per pair. The shoe is made in China.
The applicable subheading for the footwear identified as style Brooklyn, will be 6404.11.8960, 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 $6.50 but not over $12.00/pair: other: for women. The rate of duty will be $0.90/pair + 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.8960, 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 6404.19.8960, 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.
It is not evident from the pictures provided if the footwear meets the country of origin marking requirements of 19 U.S.C. 1304. The footwear might be not be considered legally marked under the provisions of 19 C.F.R. 134.11 which state "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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@example.com.
Steven A. Mack
National Commodity Specialist Division