CLA-2-64:OT:RR:NC:N2:247
Ms. Cassie L. Dalbey
Lacrosse Footwear
17634 NE Airport Way
Portland OR 97230
RE: The tariff classification of footwear parts from China
Dear Ms. Dalbey:
In your letter dated February 14, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a laboratory report. No sample was submitted with your request.
The photographs of a footwear upper style, identified as “Alpha Evolution,” show a closed-toe/closed-heel, above-the-ankle, below-the-knee, boot upper. The external surface area of the footwear upper is predominantly rubber or plastics. The footwear upper has been completely shaped by lasting and molding. However, the laboratory report states the sample has a single circular hole measuring approximately one inch in diameter cut completely through the footbed and liner. Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), Additional U.S Note 4 states “Provisions of subheading 6406.10 for "formed uppers" cover uppers, with closed bottoms, which have been shaped by lasting, molding or otherwise but not by simply closing at the bottom.” In HQ W968401, CBP concluded that “It remains our position that if the bottoms of uppers have substantial openings cut out of them, they are not closed and the uppers are not formed.” Therefore, the subject footwear does not have a closed bottom and is an unformed upper.
The applicable subheading for the “Alpha Evolution” unformed boot upper will be 6406.10.6000, HTSUS, which provides for parts of footwear (including uppers whether attached to soles other than outer soles); uppers and parts thereof, other than stiffeners: other: of rubber or plastics. The rate of duty will be free.
In addition to the boot upper you will be importing “Alpha Evolution” footbeds. These footbeds are made of 100 percent polyurethane material. They will be imported in separate shipments.
The applicable subheading for Alpha Evolution footbeds be 6406.90.3060, HTSUS, which provides for parts of footwear; other: removable insoles, heel cushions and similar articles; of rubber or plastics; other. The rate of duty will be 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6406.10.6000 and 6406.90.3060, 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 6406.10.6000 and 6406.90.3060, 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