CLA-2-64:OT:RR:NC:N2:247
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
60 Sutton Place South-6th Floor
New York, NY 10033
RE: The tariff classification of footwear from Brazil
Dear Mr. Zelman:
In your letter dated September 20, 2018, on behalf of your client Unisa Diem, Inc., you requested a tariff classification ruling. The submitted sample, identified as Royce Corded Stripe, Model No. 191041647, will be returned to you.
Royce Corded Stripe, Model No. 191041647, is a woman’s peep-toe, closed-heel, below-the-ankle, wedge heel, slip-on shoe. The upper is made from textile material. The outer sole is made from leather. A submitted laboratory report states the percentage total weight breakdown of the shoe as 46.44 percent rubber/plastics, 24.22 percent cardboard/paper, 14.41 percent leather, 12.47 percent textile, and 2.46 percent metal. The weight of the textile material components plus the rubber or plastics is more than 50 percent of the total weight of the shoe and over 10 percent by weight of rubber or plastics. The shoe is not protective and does not have a foxing or foxing-like band. You provided the value of the shoe as over $20/pair.
The applicable subheading for Royce Corded Stripe, Model No. 191041647 will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which each shoe, by weight, is over 50 percent of textile materials plus rubber and plastics and over 10 percent by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in HTSUS heading 9902. Subheading 9902.14.52, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for footwear for women, with outer soles of leather or composition leather and uppers of textile materials, not elsewhere specified or included, valued over $20.00 per pair, the foregoing other than footwear containing less than 10 percent by weight of rubber or plastics and other than containing 50 percent or less by weight of textile materials and rubber or plastic with at least 10 percent by weight being rubber or plastics (provided for in subheading 6404.20.60). The subject footwear meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.52. The rate of duty is free.
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 the 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