CLA-2-64:OT:RR:NC:N2:247
Ms. Tanissa Lorona
Mach 1 Global
1530 W Broadway Road
Tempe, Arizona 85282
RE: The tariff classification of footwear from China
Dear Ms. Lorona:
In your letters dated July 15, 2020, and September 3, 2020, you requested a tariff classification ruling on behalf of your client CCOCCI Inc. You have included descriptive literature, photographs, and samples of footwear. Your samples will be returned.
Styles “Adele” and “Adele Snake” are women’s, open toe/closed heel, above-the-ankle shoes. The external surface area of the uppers consist of 100 percent polyurethane plastic. The rubber/plastics outer soles have attached heels measuring one inch tall. Neither style has foxing or foxing-like bands. The shoes are not considered protective.
Visual examination of style “Zoey” shows a woman’s closed toe/closed heel, above the ankle, below-the-knee, wedge-heel boot. The boot measures approximately 6 inches high. The upper consists of 100 percent polyurethane plastic. It features a medial side functional zipper, a cushioned tongue, and a pull tab. The smooth outer sole is comprised of rubber or plastics. The boot doesn’t have a foxing, or a foxing-like band, and is not considered protective from oil, grease, chemicals, or cold or inclement weather.
The applicable subheading for the women’s styles, “Adele,” “Adele Snake,” and “Zoey,” will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 6 percent ad valorem.
Styles “Zoey Cheetah” and “Zoey Camouflage” are closed toe/closed heel, above the ankle, below-the-knee, wedge-heel boots. The boots measures approximately 6 inches high. The uppers consist of man-man, textile, faux-nubuck material. The smooth outer soles are comprised of rubber or plastics. The boots do not have foxing, or foxing-like bands, and are not considered “protective.” Both styles feature functional zippers on the medial sides, cushioned tongues, and fabric pull tabs. The F.O.B value is $6.68 per pair.
The applicable subheading for styles “Zoey Cheetah and “Zoey Camouflage” will be 6404.19.8960, 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 $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/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.
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