CLA-2-64:OT:RR:NC:N2 247
9903.88.15
Mr. Albert Huang
Fourstar Group China
32/F Guoxin Mansion
No. 363 Dongfeng Road Central
Guangzhou 510170
China
RE: The tariff classification of footwear from China
Dear Mr. Albert Huang:
In your letter dated March 26, 2025, you requested a tariff classification ruling for three footwear styles.
Pictures and descriptive literature were submitted with your request.
The merchandise consists of men’s and women’s open toe/open heel, sewn straps/thong flip-flop style
sandals. All have outer sole units consisting of Ethylene-Vinyl Acetate (EVA) rubber or plastics.
The Y-shaped upper of item #400765B consists of two rubber/plastics polyurethane (PU) straps and a textile
thong. All are reinforced with an additional PU piece and a sewn box X stitch. The straps are lined with
polyester textile underneath. Although the textile lining can be seen through very small square and
rectangular interstices, rubber or plastics is considered the constituent material of the upper.
The Y-shaped upper of item #400765C consists of two straps made of PU (faux leather), a textile thong, and
a PU lining. All are reinforced with an additional PU piece and a sewn box X stitch. The constituent material
of the upper is rubber or plastics.
The Y-shaped upper of item #400765A features two straps, a thong, and an additional textile piece sewn with
a box X stitch. The constituent material of the upper is man-made fabric.
You suggested classification for the three styles as footwear with uppers and outer soles of rubber/plastics,
open toe/open heel footwear, under subheading 6402.99.4940, Harmonized Tarriff Schedule of the United
States (HTSUS), if for men, and 6402.99.4960, HTSUS, if for women. We disagree. Item #400765B and
#400765C are correctly described as footwear having uppers of which over 90 percent of the external surface
area is rubber/plastics. Item #400765A, having uppers of textile, is more appropriately classified elsewhere.
The applicable subheading for the men’s PU upper sandals, items #400765B and #400765C,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 such as those mentioned
in note 4 (a) to this chapter) 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.
The applicable subheading for the women’s PU upper sandals, items #4007654B and #400765C, will be
6402.99.3165, 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 such as those mentioned in note 4 (a) to this chapter) 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 women: Other.” The
rate of duty will be 6 percent ad valorem.
The applicable subheading for the men’s textile upper sandals, item #400765A will be 6404.19.3940,
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: Footwear with open toes or
open heels: Other: Other: Other: For men. The rate of duty will be 37.5% ad valorem.
The applicable subheading for the women’s textile upper sandals, item #400765A will be 6404.19.3960,
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: Footwear with open toes or
open heels: Other: Other: Other: For women. The rate of duty will be 37.5 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 subheadings 6402.99.3145, 6402.99.3165, 6404.19.3940, 6404.19.3960 HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. At the time of entry, you
must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63 in addition to
subheading 6402.99.3145, 6402.99.3165, 6404.19.3940, 6404.19.3960, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 6404.19.3940 and 6404.19.3960, 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 6404.19.3940 and 6404.19.3960, 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