CLA-2-64:OT:RR:NC:N2:247
Mr. Kevin Norman B. Teodoro
Reef Lifestyle LLC
2290 Cosmos Ct.
Carlsbad, CA 92011
RE: The tariff classification of footwear from China or Vietnam
Dear Mr. Teodoro:
In your letter dated June 20, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and two samples. The sample will be returned as requested.
Style names Black Ball and Black Ball Kiltie are men’s, closed toe/closed heel, below the ankle shoes designed for golf. The styles are the same in design and construction except for the addition of a fringed leather accessory/reinforcement through which the laces are threaded (Black Ball Kiltie). The external surface area of the uppers of both styles consist of leather and textile mesh, with the leather predominating, and have functional lace closures. The shoes are styled to resemble golf shoes with a “wing tip” design. The rubber/plastics outer soles of both styles have numerous evenly spaced molded pointed, alternating direction “spikes.” These “spikes” measure less than ¼ of an inch each. In this regard, this style of footwear does not meet the requirements of “sports footwear” of Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), Subheading Note 1, and is not like the named exemplars. The shoes have foxing or foxing like bands. The F.O.B. price is over $12 per pair.
The applicable subheading for styles Black Ball and Black Ball Kiltie footwear will be 6403.99.6075, 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 men, youth and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6403.99.6075, 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 6403.99.6075, 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/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If 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