CLA-2-64:OT:RR:NC:N2:247
Ms. Laurie Bichell
Maersk Customs Services USA Inc.
1501 South Clinton Street, Suite 210
Baltimore, MD 21224
RE: The tariff classification of footwear from China. Correction to N341575.
Dear Ms. Bichell:
This ruling replaces N341575, issued August 15, 2024, which contained a clerical error. The footwear was inadvertently classified under subheading 6404.11.9020, Harmonized Tariff Schedule of the United States (HTSUS), the subheading for athletic footwear. The footwear is correctly classified under 6404.19.9030, HTSUS, as casual footwear. A complete and corrected ruling follows.
In your letter dated July 15, 2024, you requested a tariff classification ruling on behalf of your client, Genesco Inc. You submitted descriptive literature and several photographs. The style name and number were sent via email.
The footwear, identified as the Traveler Knit U-Throat/style number – 02503078, is a closed-toe/closed-heel, below-the-ankle, man’s, shoe, valued at over $12 per pair. The upper is predominantly composed of knit textile, making it the constituent material of the upper. The rubber or plastics outer sole is designed for traction. There is no foxing or foxing-like band. The footwear has an athletic appearance, a U-shaped eye stay, and a short, sewn-in, elastic lace closure. Although this style has an athletic appearance and most of the construction features necessary for use during athletic games or purposes, the elastic laces need only to be spread apart to get the foot in and out of the shoe. It is considered slip-on footwear and will be classified accordingly.
The applicable subheading for the man’s Traveler Knit U-Throat/style number – 02503078 slip-on shoe will be 6404.19.9030, 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 rubber or plastics: Other: Valued over $12.00/pair: For men.” The rate of duty will be 9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.9030, 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 6404.19.9030, 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