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 17, 2020, you requested a tariff classification ruling for five styles. You have included descriptive literature, photographs for each style, and samples. Your samples were examined and will be returned.
Style # 32576 Melissa Riding Low AD is a woman’s, closed toe/closed-heel, above-the ankle, below-the knee, molded, rubber/plastics boot. The boot measures approximately 7 ½ inches high. It has a large piece of sewn-in elastic gore on the medial and lateral sides of each boot. There is a rubber/plastic heel tab at the back of boot. The outer sole is molded rubber/plastics. The F.O.B. value is $19 per pair.
The applicable subheading for style # 32576 Melissa Riding Low AD will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; other footwear; covering the ankle; other; other; which is 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; for women: other. The rate of duty will be 37.5 percent ad valorem.
Style # 32676 Melissa Stellar II Ad is a woman’s, closed toe/closed heel, above-the-ankle shoe. The boot upper and outer sole is made of molded rubber/plastics, with a heel measuring approximately 2 ¼ inches tall. The boot has a functional lace closure over a tongue located on top of the foot. There is no foxing or foxing-like band. The F.O.B. value is $25.00 per pair.
The applicable subheading for style # 32676 Melissa Stellar II Ad will be 6402.91.9065, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $12.00/pair; other; for women; other. The rate of duty will be 20 percent ad valorem.
Style # 32564 Melissa Disco Ad is a woman’s, closed toe/open heel, below-the-ankle sandal. The external surface area of upper (esau) is over 90 percent rubber/plastic. The shoe has an ankle strap with a plastic buckle closure on the lateral side. The rubber/plastic outer sole is molded with a small heel. There is a separately attached cushioned insole. The F.O.B. value is $12 per pair.
Style # 32233 Mule is a woman’s, open toe/open heel, below the ankle, platform, high heel shoe. The shoe’s upper and outer sole are made of rubber/plastics. The esau is over 90 percent rubber/plastics. The platform measures 1 ¾ inches at forefoot and 3 ½ at the highest part of the heel. There is no foxing, or foxing-like band, and it is not considered “protective.” The F.O.B. value is $15 per pair.
The applicable subheading for styles 32564 Melissa Disco Ad and 32233 Mule 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: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
With regard to the applicable rate of duty, style 32233 Mule is 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.
To issue a binding ruling for style 32588 Mini Melissa Rain Boot II BB, this office requires additional information. Please provide the identity of the fibers used to make the lining inside of the boot. Also, please provide the identity of the fibers that make up the plush collar.
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