CLA-2-64:OT:RR:NC:N2 247
Ms. Erika Bremer
Weyco Group Inc.
333 W Estabrook Blvd.
Glendale, WI 53212
RE: The tariff classification of slip-on footwear from China
Dear Ms. Bremer:
In your letters dated June 19, 2025, and July 9, 2025, you requested a tariff classification ruling. You
submitted a laboratory report providing the percentage breakdown of the materials occupying the external
surface area of the upper and outer sole that contacts the ground, diagrams and a photograph.
The Men's Slip-On Kore City (WSNBS26-0501-1C) is a man’s, below-the-ankle, slip-on sneaker. You state
the external surface area of the upper is occupied by 63 percent polyurethane rubber/plastics and 37 percent
polyester textile mesh. According to a laboratory report submitted, the external surface area of the
rubber/plastics outer sole that contacts the ground consists of 81.16 percent rubber/plastics and 18.84 percent
textile. You stated in your letter this style does not have a foxing or foxing-like band. The upper has elastic
gore on either side of the vamp. It is a slip-on shoe and is not considered “athletic” footwear.
You suggested classification under subheading 6405.90.9060 Harmonized Tariff Schedule of the United
States (HTSUS), the provision for footwear with rubber/plastics uppers and outer soles of other than
rubber/plastics. We disagree. The constituent material of the outer sole is determined by the majority
material on its external surface that contacts the ground. As the rubber/plastics is the majority material, it is
the constituent material of the outer sole and will be classified as such.
The applicable subheading for the Men's Slip-On Kore City (WSNBS26-0501-1C) will be 6402.99.4940,
HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear:
other: other: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or
other fasteners, the foregoing except footwear of subheading 6402.99.33 and except footwear having a foxing
or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and
overlapping the upper: other: other: for men. 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 subheading 6402.99.4940, 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. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
6402.99.4940, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
James Forkan
Acting Director
National Commodity Specialist Division