The tariff classification of footwear from China

N307146 November 25, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Mr. Edward Foster Cole Haan 150 Ocean Road Greenland, NH 03840 RE: The tariff classification of footwear from China Dear Mr. Foster: In your letter dated October 10, 2019, you requested a tariff classification ruling. The sample shoe submitted with your request was made in China. Future imports of the style will be from Vietnam. The submitted sample, identified as “Essex 2.O Sneaker P120128,” is a closed toe/closed heel, below the ankle shoe. It has a separately attached tongue on a lower plane than the upper and a functional lace closure. The upper is constructed of manmade, knitted, textile material, a leather heel counter, and a rubber/plastics “U”-shaped eye stay. The upper provides sufficient structure and support to enable the wearer to engage in athletic activities. The flexible traction outer sole is made from rubber or plastics. The shoe is lightweight, has a cushioned insole, and an overall athletic appearance. You have provided an F.O.B. value over $12 per pair. The applicable subheading for “Essex 2.O Sneaker P120128” will be 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.9050, HTSUS, unless specifically excluded, are subject to an additional 15 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 6404.11.9050, 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 on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division