The tariff classification of footwear from China

N342162 September 18, 2024 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.:   6402.99.8061; 9903.88.15 Mr. Kevin Bruning, LCB Clarks America, Inc. 140 Kendrick Street Needham, MA 02494 RE:      The tariff classification of footwear from China   Dear Mr. Bruning: In your letter dated August 12, 2024, you requested a tariff classification ruling. Your sample was examined and will be returned.  Additional value information was provided via email. The Breeze Sky - 29370 is a woman’s, closed toe/closed heel, below-the-ankle, slip-on shoe, valued at $10.73 per pair, F.O.B. The constituent material of shoe’s upper is rubber or plastics with elastic gore on the sides of the vamp.  The submitted sample was cross-cut, examined, and found to have a foxing-like band.  The upper material is overlapped by ¼ inch or more, adhered to the outer sole unit, and sewn to the insole board.  The rubber/plastic outer sole was physically examined, and the results were verified with magnification.  This style has very thin leather flocking covering most of the outer surface that contacts the ground.  However, the fibers do not overlap on much of the outer sole and do not obscure the rubber/plastics material underneath.  The flocking is not sufficient to be considered a leather outer sole.  It will be treated as a “similar attachment.”  CBP has previously addressed the tariff classification of footwear with uppers of rubber or plastics and soles of rubber or plastics, with some type of leather material applied to the sole of the footwear.  Where the outer sole of the footwear is covered with only a dusting of leather flocking, or a microns-thin layer of leather flocking, this application of leather flocking should be viewed as a “similar attachment” as described in Note 4(b) to Chapter 64, HTSUS, and will be disregarded for purposes of determining the constituent material of the outer sole having the greatest surface area in contact with the ground. See HQ H331495.  Therefore, the constituent material of outer sole of the Breeze Sky - 29370 shoe will be rubber/plastics.  The applicable subheading for style name/number Breeze Sky - 29370, will be 6402.99.8061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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.  The rate of duty will be 90 cents per pair plus 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.8061, 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 6402.99.8061, 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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