CLA-2-64:OT:RR:NC:N2:247
Ms. Ashlie He
ISA-TRAESKO GmbH;
Oderstrasse 9
Neumünster, 24539
Germany
RE: The tariff classification of footwear from China
Dear Ms. He:
In your submission dated July 29, 2020, you requested a tariff classification ruling. You have provided descriptive literature, laboratory analysis reports, and photographs of style # 94713- Black, style # 94714- Tan/Beige, style # 94739- Tan/Beige, style # 94740- Tan, and style # 94732- Pink-Grey.
Style # 94713- Black is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, boot. The external surface area of the upper (esau) is comprised of predominantly cow suede leather material with a wide lambskin fur collar. The boot is lined with lambskin. The outer sole is made of 100 percent rubber or plastics. It does not have a foxing or a foxing-like band. The boot features a pull tab and edging around the perimeter of the outer sole. The F.O.B. price $12.74 per pair.
Style # 94714- Tan/Beige is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot. The esau is comprised of predominantly cow suede leather material. The boot is lined with lambskin fur that forms a collar at the topline. Fur also decorates the vertical seam on the lateral side of the shaft. There is textile edging around the perimeter of the outer sole. The outer sole is made of 100 percent rubber or plastics. It does not have a foxing or a foxing-like band. The F.O.B. price $12.74 per pair.
The applicable subheading for the woman’s boots, styles 94713-Black and 94714-Tan/Beige, will be 6403.91.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10 percent ad valorem.
Style #94740- Tan is a man’s, closed toe/closed heel, below-the-ankle, moccasin style shoe. The external surface area of the upper is comprised of cow suede leather material. The shoe is lined with a thick faux fur material. The rubber/plastics outer sole has textile covering the majority of the external surface in contact with the ground. The FOB price $6.63 per pair.
The applicable subheading for men’s style # 94740- Tan will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The general rate of duty will be 8.5 percent ad valorem.
Style # 94739- Tan/Beige is a woman’s, closed toe/open heel, below-the-ankle slipper. The external surface area of the upper is comprised of cow suede leather material. The slipper is lined with faux fur materials which overlaps the upper, forming a cuff. The rubber/plastics outer sole has textile covering the majority of the external surface area in contact with the ground. The slipper has a textile edging around the perimeter of the outer sole. The F.O.B. price $6.63 per pair.
You suggested the tariff classification for Style # 94739- Tan/Beige slipper should be under 6403.99.6075, HTSUS. Subheading 6403.99.6075, HTSUS, provides for footwear for men, youths, and boys. As this style is for women, they will be classified as such.
The applicable subheading for style # 94739- Tan/Beige will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6403.91.9045, 6403.99.6075, and 6403.99.9065, 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 subheadings 6403.91.9045, 6403.99.6075, and 6403.99.9065, 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.
Style # 94732 Pink/Grey is a woman’s, closed toe/open heel, below-the-ankle, clog shoe. The shoe has a faux fur lining that is cuffed and forms a collar around the perimeter of the topline. According to the laboratory report provided, the upper is comprised primarily of textile materials with the remaining balance of rubber/plastics. The rubber/plastics outer sole has textile covering the majority of the external surface area in contact with the ground. The shoe does not have a foxing or foxing-like band. The rubber/plastics components make up over 10 percent of the total weight of the shoe. The F.O.B. price is $2.70 per pair.
The applicable subheading for style # 94732 Pink/Grey will be 6404.19.3760, 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; footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: with uppers of textile material other than 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 note U.S. note 5 to this chapter; other; for women. The rate of duty will be 12.5 percent ad valorem.
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 protected]. Sincerely, Steven A. Mack
Director
National Commodity Specialist Division