The tariff classification of footwear from China and Taiwan

N320832 August 13, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165; 6402.99.4960; 9903.88.15 Mr. PJ J. Trainham Bay Brokerage Inc. 42832 NY12 Alexandria Bay, NY 13607 RE: The tariff classification of footwear from China and Taiwan Dear Mr. Trainham: In your letters dated April 29, 2021, and August 3, 2021, you requested a tariff classification ruling on behalf of your client, Jovi Sports c/o Atlantique Pacifique. Your requests concern different styles of ice cleats. You have submitted descriptive literature and provided a web address showing photographs. No samples were provided. All of the ice cleats are worn over other footwear, do not cover the ankle, and are designed to avoid sliding on slippery surfaces like snow and ice. The unisex styles have uppers and outer soles that consist of more than 90 percent rubber or plastics to hold various configurations and numbers of steel or tungsten protrusions. The rubber/plastic stretches over the front of the toes, the back of the heel, and covers most of the underfoot. They do not have foxing, or foxing-like, bands. All are made in China. The ICETRAX Tungsten Grip Pro (IT11-T) will also be made in Taiwan. Style ICETRAX Hex Grip Pro (SG1-Hex) has 11 carbon steel hex grip spikes and have a built-in reflective heel for nighttime visibility. The F.O.B. value is $ 4.00 per pair. Style ICETRAX Tungsten Grip Pro (IT11-T) has 11 tungsten carbide spikes. The F.O.B. value is $5.70 per pair. Style ICETRAX V3 Tungsten Grip (IT-V3-T) has 9 tungsten carbide ice cleats and a reflective heel. The F.O.B. value is 4.25 per pair. Style ICETRAX V3 Hex Grip (IT-V3-HEX) has 9 strategically placed carbon steel cleats and a reflective heel for nighttime visibility. The F.O.B. value is $4.00 per pair. The applicable subheading for styles ICETRAX Hex Grip Pro (SG1-Hex, ICETRAX Tungsten Grip Pro (IT11-T), ICETRAX V3 Tungsten Grip (IT-V3-T), and ICETRAX V3 Hex Grip (IT-V3-HEX) will be 6402.99.3165, 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: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. The rate of duty will be 6 percent ad valorem Style ICETRAX V3 Tungsten Grip with Straps (IT-V3-T-WSTRAP) is constructed essentially the same as style ICETRAX V3 Tungsten Grip (IT-V3-T), having 9 tungsten carbide ice cleats, however, this style will be imported with two additional textile straps. The straps are designed to be attached to the cleats for a more secure fit. The straps have a hook and loop closure with built-in reflective bands. The F.O.B. value is $ 5.20 per pair. The applicable subheading for style ICETRAX V3 Tungsten Grip with Straps (IT-V3-T-WSTRAP) will be 6402.99.4960, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels; other: other: for women. The rate of duty will be 37.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.4960, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6402.99.4960, 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