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 5 styles. You have included descriptive literature, photographs for each style, and samples. Your samples will be returned.
Style # 32537 Papete + Rider is woman’s open-toe/open-heel, below-the-ankle sandal. The upper consists of rubber/plastics and nylon straps. Hook and loop closures are sewn to two nylon straps, one over the toes, and one in front of the ankle. Short rubber/plastic straps are located at the sides of the foot and around the back of the ankle. The nylon and the rubber plastic straps are connected via three triangular and one rectangular shaped rubber/plastics connectors. Although rubber/plastics is considered the constituent material of the upper (the majority of the external surface area of the upper), the textile makes up more than 10 percent of the external surface. The rubber/plastics outer sole unit consists of a cushioned insole, a molded midsole, and a molded outer sole. You have provided an F.O.B. value of $16.00 per pair.
The applicable subheading for style # 32537 Papete + Rider will be 6402.99.4960, 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: other: footwear with open toes or open heels; other: other: for women. The rate of duty will be 37.5 percent ad valorem.
Style # 32591 Melissa Ultra Girl Alpaca is a child’s closed-toe/closed-heel, below-the-ankle, Mary Jane style shoe. There is a small hole over the toes. The rubber/plastics upper features a strap with an adjustable hook and loop closure. The Alpaca ornament is securely attached over the forefoot. The upper and outer soles are molded PVC (polyvinyl chloride) material with a separately attached cushioned insole. You have provided an F.O.B. value of $11.00 per pair.
Style # 32621 Mini Melissa Furadinha + Minnie is a child’s, below-the-ankle Mary Jane-style shoe. The rubber/plastics upper features a strap with an adjustable hook and loop closure. The upper has small holes throughout the upper of the shoe. The upper and outer soles are made of molded PVC (polyvinyl chloride) material with a separately attached cushioned and lined insole. The shoe does not have a foxing or a foxing-like band and is not “protective.” An ornament in the shape of Minnie Mouse is securely attached over the forefoot. You have provided an F.O.B. value of $14.50 per pair.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.
Style # 32713 Mini Melissa Unicorn is a child’s, closed-toe/closed-heel, below-the-ankle shoe, with metal buckle closure at the lateral side. The uppers and outer soles are predominantly PVC with cushioned insoles. There is no foxing or foxing like band. There is a decorative unicorn ornament securely attached to the forefoot. You have provided an F.O.B. value of $11.00 per pair.
Style # 32782 Mini Melissa Beach Slide is a child’s open-toe/open-heel, below-the-ankle sandal, with a hook and loop closure at the back of the ankle. The upper consists of an approximately 3 inch wide strap over the foot. There is a separately attached molded contoured midsole with a rubber/plastics outer sole. You have provided an F.O.B. value of $14.50 per pair.
The applicable subheading for the children’s styles - 32591 Melissa Ultra Girl Alpaca, 32621 Mini Melissa Furadinha + Minnie, 32713 Mini Melissa Unicorn, and 32782 Mini Melissa Beach Slide, will be 6402.99.3177, 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: other. The rate of duty will be 6 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