CLA-2-64:OT:RR:NC:N2:247
Mr. James F Trubits
Mohawk Global
4455 Genesee St., Suite 521
Buffalo, NY 14225
RE: The tariff classification of footwear from China
Dear Mr. Trubits:
In your letter dated May 6, 2021, you requested a tariff classification ruling on behalf of your client GCLIProw Inc. You have submitted descriptive literature and photographs. No sample was submitted with your request.
The submitted photographs show a pair of shoes, which you identify as “GCLIProw Drive rowing shoes.” The rowing shoes have uppers whose external surface area (esau) consists of leather and textile material components which you have measured and found to be approximately 70 percent leather and 30 percent textile mesh materials. The shoes also have wide straps over the tongues and hook and loop closures on the lateral sides. The glued-on rubber/plastic (TPU) outer soles have three pre-drilled holes so that the shoes can be mounted with cleats that fit into a quick release mount in a racing shell. The cleats will be installed in the United States. There are no foxing or foxing-like bands. The below-the-ankle footwear is commonly worn by both sexes (unisex). You have provided an F.O.B. value of $21.00 per pair.
The applicable subheading for the “GCLIProw Drive” 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 6403.99.9065, 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, 6403.99.9065, 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, 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.
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