The tariff classification of footwear from China

N331708 April 18, 2023 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050; 9903.88.15 Ms. Maurine Cecil Western Overseas Corporation 10731 Walker St Cypress, CA  90630 RE:      The tariff classification of footwear from China Dear Ms. Cecil: In your letter dated March 23, 2023,  you requested a tariff classification ruling on behalf of your client Careismatic Brands Inc.  You have submitted descriptive literature, photographs, and a sample.  Country of origin information was provided via email. Footwear identified as style “Everontek,” shows a closed-toe/closed-heel, below the ankle women’s sneaker.  The external surface area of the upper consists of textile material composed of vegetable fibers.  The shoe is lightweight, flexible, and has a cushioned collar.  The upper has a lace threaded through five textile loops on both sides of a separately attached tongue.  The footwear does not possess a foxing or a foxing-like band.  The outer sole unit is made of rubber or plastics and provides traction.  You have provided an F.O.B. value of approximately $22 per pair. You suggested a classification of 6404.19.9060, 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.  We disagree.  The sneakers have most of the characteristics associated with athletic footwear including styling and construction.  It will be classified more appropriately as athletic footwear. The applicable subheading for the women’s athletic footwear, style “Everontek,” will be 6404.11.9050, 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 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 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 and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division