CLA-2-64:OT:RR:NC:N2:247
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 26, 2021, you requested a tariff classification ruling. Included with your submission were photographs and descriptive literature for a footwear style identified as “Travel Jogger.” No sample was provided.
Visual examination of the submitted photographs of style “Travel Jogger” shows a woman’s, closed toe/closed heel, below-the-ankle, sneaker. The shoe has four eyelets on each side of the tongue enabling a lace closure. The external surface area of the upper consists of fly knit polyester textile material that is backed with a spandex lining. The outer sole consists of rubber or plastics. The insole is made of foam construction. The F.O.B. value is $7.95 per pair.
The applicable subheading for the woman’s style “Travel Jogger” footwear will be 6404.11.8960, Harmonized Tariff 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 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 6404.11.8960, 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 6404.11.8960, 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, including information on exclusions and their effective dates, 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 that the footwear meets the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would not be considered legally marked under the provisions of 19 C.F.R. 134.11 which states "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 protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division