CLA-2-64:OT:RR:NC:N2:247
Ms. Maria Sun
Hong Kong Showme Trading Limited
Unit B 8/F Henfa Commercial Building
Hong Kong, 999077
China
RE: The tariff classification of footwear from China
Dear Ms. Sun:
In your letter dated June 21, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and a photograph. No sample was submitted with your request.
The imported footwear, Men’s Dress Shoes with Faux Leather, are closed toe/closed heel, classic Whiddon Cap toe styled oxford dress shoes. The shoes do not cover the ankle and feature textile laces as a means of closure. The external surface area of the upper is 100 percent Polyurethane (PU). The outer sole consists of Thermoplastic rubber (TPR). The shoes do not have foxing or foxing-like bands.
The applicable subheading for the Men’s Dress Shoes with Faux Leather will be 6402.99.3145, 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) 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 men: other. 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 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.
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