The tariff classification of footwear from China

N308127 December 19, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030; 9902.14.49; 9903.88.15 Mr. Robert B. Silverman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 599 Lexington Avenue, FL 36 New York, NY 10022 RE: The tariff classification of footwear from China Dear Mr. Silverman: In your letter dated November 26, 2019, you requested a tariff classification ruling on behalf of your client, Balenciaga America, Inc. Descriptive literature and samples, identified as Balenciaga’s Speed Footwear Style numbers 530349 W05G0 1000 and 560235 W1HP0 1000, were submitted to our office for review. The samples will be returned at your request. Via email correspondence you provided additional information for clarification. Balenciaga’s Speed Footwear Style numbers 530349 W05G0 1000 and 560235 W1HP0 1000 are closed toe/closed heel, below-the-ankle, slip-on footwear with outer soles of rubber or plastic materials. The sock-type uppers are composed of knitted textile materials. Both styles feature foxing-like bands applied to and molded at the soles and overlapping the uppers ¼ of inch or more. In your letter you state the foxing-like bands cover 73 percent of the circumference of the shoes. Style #530349 W05G0 1000 has an F.O.B. value of $193 per pair. Style # 560235 W1HP0 1000 has non-functional decorative laces and an F.O.B. value of $231 per pair. The applicable subheading for Balenciaga’s Speed Footwear Style 530349 W05G0 1000 and 560235 W1HP0 1000 will be 6404.19.9030, 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: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men. The rate of duty will be 9 percent ad valorem. With regard to the applicable rate of duty, the men’s Balenciaga’s Speed Footwear Style 530349 W05G0 1000 and 560235 W1HP0 1000 are also provided for in subheading 9902.14.49, HTSUS, which provides for footwear for men, valued over $24/pair, covering the ankle but not covering the knee, with outer soles of rubber or plastics and uppers of textile materials (provided for in subheading 6404.19.90). Subheading 9902.14.49, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.49. The rate of duty is 8.1 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 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 6404.19.9030, 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 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