CLA-2-64:OT:RR:NC:N2:247
Mr. Istvan Lonyai
Szolo Corp
2438 E 7th St.
Brooklyn, NY 11235
RE: The tariff classification of children’s shoes from China
Dear Mr. Lonyai:
In your letter dated June 11, 2024, you requested a tariff classification ruling. A complete description and photographs were included with your correspondence.
The imported merchandise consists of various styles of footwear for children which are valued over $2.50/pair. Style A040-316 Leather Shoe is an over-the-ankle sneaker with a rubber or plastics outer sole. It has a leather upper constructed using “3rd stitch technology” to minimize the use of glue and other harmful chemicals. It is secured to the foot with three straps with hook and loop closures over a separate tongue.
Style F651-342B Leather High Ankle Shoe is a child’s over-the-ankle shoe with an upper of leather and an outer sole of rubber/plastics. It is secured to the foot by a cord and toggle lace and a strap with a hook and loop closure over a tongue near the top of the shoe.
Style G065-41329E Quick Dry Sandal (Blue) is an open toe, closed heel, over-the-ankle, child’s shoe with a rubber/plastics outer sole. The leather upper is secured to the foot by three straps with buckles at the front. It is decorated with a sewn-on shark and fish leather applique.
Style G065-41329E Quick Dry Sandal (Pink) is a child’s closed toe/closed heel shoe with a predominantly leather upper and outer sole. The shoe has textile-edged openings on either side of the foot, a cord and toggle lace, and a strap with a hook and loop closure.
Style H015-41764B Half Open Leather Shoe is a child’s, closed toe/closed heel, below-the-ankle shoe. The leather upper is decorated with an elephant’s head on top of the foot. It is secured to the foot by a strap with a hook and loop closure.
You suggested a tariff classification for the children’s styles A040-316 Leather Shoe and the F651-342B Leather High Ankle Shoe under subheading 6403.99.91, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 6403.99.91, HTSUS, does not exist in the current tariff. You also suggested a classification of subheading 6403.99.31, HTSUS, for the G065-41329E Quick Dry Sandal (Pink), the G065-41329E Quick Dry Sandal (Blue), and the H015-41764B Half Open Leather Shoe. Subheading 6403.99.31, HTSUS, also does not exist in the current tariff.
The applicable subheading for the children’s A040-316 Leather Shoe, the F651-342B Leather High Ankle Shoe, and the G065-41329E Quick Dry Sandal (Blue) will be 6403.91.9051, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other. The general rate of duty will be 10 percent ad valorem.
The applicable subheading for Style G065-41329E Quick Dry Sandal (Pink) and style H015-41764B Half Open Leather Shoe will be 6403.99.9071, 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. 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 6403.91.9051 and 6403.99.9071, 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 6403.91.9051and 6403.99.9071, 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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