CLA-2-64:OT:RR:NC:N2 247
Ms. Yoko Hankins
KnitWell Group
112 Heritage Drive
Pataskala, OH 43062
RE: The tariff classification of footwear from China
Dear Ms. Hankins:
In your letter dated February 28, 2025, you requested a tariff classification ruling on a casual shoe made with
identical uppers and five different outsoles. Descriptive and pictorial information of a shoe was provided,
and samples of the five outsoles were received, examined, and will be returned.
The women’s shoes are closed-toe, closed-heel, below-the-ankle, casual, slip-on shoes with foxing or
foxing-like bands. The upper of each shoe style is made of 100 percent polyurethane with elastic gore on
either side of the vamp and a padded collar. The upper will be combined with five different outsoles, all
made of thermoplastic rubber (TPR) with leather flocking covering a majority of the surface area in contact
with the ground. You state the leather flocking on the five outer soles measures from 0.25 millimeters to
1.25 millimeters thick, and identified as Styles KLN00001, KLN00002, KLN00003, KLN00004, and
KLN00005, respectively. The FOB value provided for each style is over $12 per pair.
You suggested a classification of the five styles of this casual shoe under subheading 6402.99.9065,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with rubber or
plastic uppers and rubber or plastics outsoles. We disagree. Examination of the external surface of the five
outer soles found the flocked leather fibers visible, tactile, and obscured the rubber/plastics underneath. The
applications were determined to be sufficient to be considered composition leather outer soles for
classification purposes.
The applicable subheading for the women’s casual shoes, identified as Style # KLN00001, KLN00002,
KLN00003, KLN00004 and KLN00005 will be 6405.90.9060, HTSUS, which provides for Other footwear:
Other: Other: Other. The rate of duty will be 12.5 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6405.90.9060, 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, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, 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