CLA-2-64:OT:RR:NC:N2 247
Evgeniya Teplova
Alexander Wang LLC
386 Broadway New York, NY 10013 United States
RE: The tariff classification of footwear form China
Dear Ms. Teplova:
In your letters dated December 21, 2022, February 8, 2023, and March 3, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, a photograph, and a sample of the item in question with your first two requests. You submitted the weights of component parts, expressed in percentages, segregated by material with your March letter. The sample will be returned as requested.
Style # 30223S008 Pom 105 Slingback is a woman’s, open toe, open heel, sling-back style shoe. Polyester tulle is sewn in tight rows to the upper. The tulle completely obscures the polyester/silk satin base. The upper is lined with sheep’s leather. A single polyester/silk covered strap is attached on either side of the heel. The polyester and silk textile covers the padded footbed. The outer sole facing the ground is constructed of cow’s leather and has a separately attached, polyester/silk covered, high heel. You state in your March letter that the total weight of the shoe is comprised of 39.6 percent textile, 19.4 percent paperboard, 20 percent leather, 11.1 percent rubber/plastic, and 9.9 percent metal. You have provided an F.O.B. value of $161 per pair.
The applicable subheading for style # 30223S008 Pom 105 Slingback will be 6404.20.6060, Harmonized Tariff Schedule 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 leather or composition leather: other. The rate of duty will be 37.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.20.6060 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 6404.20.6060, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division