The tariff classification of footwear from China

N308861 January 28, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060; 9903.88.15 Ms. Christy Mallard C-Air Int’l 5901 W. Century Blvd Los Angeles, California 90045 RE: The tariff classification of footwear from China Dear Ms. Mallard: In your letter dated January 9, 20120, you requested a tariff classification ruling on behalf of your client The Walking Company. Your sample will be returned at your request. The submitted sample, identified as style # ACBW0030, is a woman’s, closed/toe/closed heel, below-the-ankle, slip-on shoe. The shoe does not have a separately attached tongue. It has a rubber/plastics strap with a hook and loop closure over the vamp. It is non-functional. The upper consists of textile and rubber/plastics material. Textile is the constituent material of the upper. The outer sole is made of rubber or plastics and is said to have a foxing-like band. Rubber/plastics accounts for over 10 percent of the total weight of the shoe. Via email, you have provided an F.O.B. value of $27.09 per pair. The applicable subheading for style # ACBW0030 will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.9060, 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 6404.19.9060, 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