CLA-2-64:OT:RR:NC:N2:247
Mr. Ahmad Alkabbani
Ilhabela Holdings
520 West 27th Street
New York, NY 10001
RE: The tariff classification of footwear from Brazil
Dear Mr. Alkabbani:
In your letter dated February 12, 2020, you requested a tariff classification ruling for five footwear styles. You have included descriptive literature, photographs of each style, and samples. Your samples will be returned as requested.
Style # 32551 Melissa Femme Boot Ad is a closed toe/closed-heel, above-the ankle, below-the-knee boot measuring approximately 7 1/4 inches tall. The upper and outer sole are made from molded PVC rubber/plastics and has an attached 2 1/4 inch heel. It is not lined and has a separately attached cushioned insole. The boot features a sewn-in metal zipper at the medial side as a means of closure. There is no foxing or foxing like band. You have provided an F.O.B. value of $22.00 per pair.
The applicable subheading for style # 32551 Melissa Femme Boot Ad will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear designed to be worn ovr or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women: other. The rate of duty is 37.5 percent ad valorem.
Style # 32548 Melissa Kick Off is a woman’s, closed toe/closed-heel, below-the-ankle shoe, with a molded upper and outer sole. There is a separately attached cushioned insole and a functional lace closure. The upper is stated to be made of 98 percent polyvinyl chloride (PVC). The molded rubber/plastics outer sole measures from approximately 1 ¾ to 2 ¼ inches tall. You have provided an F.O.B. value of $23 per pair.
Style # 32549 Melissa Possession B is a woman’s closed-toe/open-heel, below-the-ankle sandal. The rubber/plastics upper is secured to the foot with a strap and metal buckle closure. There is a separately attached cushioned insole. The flexible rubber/plastics outer sole has protrusions dispersed throughout the outer sole facing the ground. You have provided an F.O.B. value of $11.00 per pair.
Style # 32563 Melissa Soft Ad is woman’s open toe/open heel, below-the ankle sandal with a rubber/plastics outer sole. The rubber/plastics upper has a wide strap over the vamp and heel strap with a functional plastic buckle closure on the lateral side. The separately attached padded midsole is made of rubber/plastics. You have provided an F.O.B. value of $16.00 per pair.
Style # 32785 Melissa Pointy Heart is a woman’s closed-toe/closed-heel, below-the-ankle flat shoe. The upper and outer sole is made of molded rubber/plastics with a separately attached cushioned insole. The shoe has a heart shaped ornament that is securely attached over the toes. You have provided an F.O.B. value of $12 per pair.
The applicable subheading for style numbers 32548 Melissa Kick Off, 32549 Melissa Possession B, 32563 Melissa Soft Ad 32785, and 32785 Melissa Pointy Heart, will be 6402.99.3165, 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.
With regard to the applicable rate of duty, styles 32548 Melissa Kick Off and 32563 Melissa Soft Ad are also provided for in subheading 9902.14.06, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics, other than tennis shoes, basketball shoes, gym shoes, training shoes and the like, such footwear for women (and other than work footwear), valued $15/pair or higher (provided for in subheading 6402.31.65). Subheading 9902.14.06, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.06. The rate of duty is 5.5 percent ad valorem.
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