The tariff classification of footwear from China

N308387 January 10, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.8005; 9903.88.15 Ms. Julie Bakhshpour Aloha Custom Services, Inc. 9215 Hall Road Downey, CA 90241 RE: The tariff classification of footwear from China Dear Ms. Bakhshpour: In your letter dated November 26, 2019, you requested a tariff classification ruling on behalf of your client Omni Cheer. Your sample will be returned at your request. The submitted sample, identified as style # S2030 (Chasse Velocity), is a woman’s closed toe/closed heel, below the ankle, lace-up cheerleading shoe. It features a separately attached tongue. You state the external surface area of the upper consists of 65 percent polyurethane (rubber/plastics) and 35 percent textile mesh materials. The flexible outer sole is made of pylon (EVA) rubber and has added perforations for breathability. There is no foxing-like band. The import price will be $12 per pair. The applicable subheading for style # S2030 (Chasse Velocity) will be 6402.99.8005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 90 cents per pair + 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.8005, 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 6402.99.8005, 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