CLA-2-64:OT:RR:NC:N2:247
Mr. Dennis Huang
Union Way Corp.
430 North Canal St.
South San Francisco, CA 94080
RE: The tariff classification of footwear from China
Dear Mr. Huang:
In your letter dated September 4, 2021, you requested a tariff classification ruling. You have submitted a description and photographs of two footwear styles. No samples were submitted with your request. Additional value information was provided via email.
The photographs of the footwear style identified as “Black Slide,” show an open-toe/open-heel slide sandal. The sandal does not cover the ankle. It is made of rubber/plastic that has been molded in one-piece. The upper consists of two long wide straps originating on the medial side, and two short wide straps originating on the lateral side. The long straps are secured to the short straps on the lateral side with plastic buckle closures. It has been Custom’s practice to allow one-piece molded footwear to have buckle closures. The F.O.B. value is $1.60 per pair.
The applicable subheading for the “Black Slide” style of footwear will be 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: other: sandals and similar footwear of plastics, produced in one piece by molding: for women. The rate is 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.2760, 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 6402.99.2760, 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.
The photographs of the footwear style identified as “Yellow Slide,” show an open toe/open heel woman’s sandal that does not cover the ankle. The upper consists of a large molded rubber/plastics strap that originates from the outer sole portion on the medial side of the foot. It extends over the center of the foot to a thong that originates from the outer sole unit. A separate plastic rivet joins the thong and upper strap. The upper strap is secured to the lateral side with a plastic buckle. The F.O.B. value is $1.60 per pair.
You suggest a classification of 6402.99.2760, HTSUS, for this style. We disagree. The footwear has a separate plastic piece that joins a strap to the thong. This style is not considered one piece molded and will be classified elsewhere.
The applicable subheading for the “Yellow Slide” footwear style will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. The rate of duty will be 6 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