CLA-2-64:OT:RR:NC:N2:247
Mr. Ahmad Alkabbani
Ilhabela Holdings
520 W 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 number - 32545 Melissa Breeze Ad is a woman’s open-toe/open-heel, below-the-ankle, slide sandal, with an outer sole of rubber/plastics. The rubber/plastics upper is molded to resemble four straps that cross over the top of the foot. The shoe has a separately attached cushioned insole. The sandal has no foxing or foxing-like band. The F.O.B. value is $12 per pair.
The applicable subheading for the women’s style 32545 Melissa Breeze Ad will be 6402.99.3165, 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: 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
Style number - 32690 Mel Mar Sandal Inf is a child’s, open-toe/open-heel, below-the-ankle sandal, with an outer sole consisting of rubber/plastics. The rubber/plastics upper consists of two parts. There is a wide strap measuring approximately 1 ¼ inches over the toes, and an ankle strap with a buckle closure. The straps are secured to the rubber/plastics outer sole on either side of the foot. The shoe has a separately attached cushioned insole. The sandal has no foxing or foxing-like band. The F.O.B. value is $11 per pair.
Style number – 32708 Mel + Hello Kitty is a child’s, closed-toe/closed-heel, below-the-ankle, slip on shoe. There is small hole on top of the toe area and much of the top of the foot is exposed. The shoe has a separately attached cushioned insole. The sandal has no foxing or foxing-like band. The printed “Hello Kitty” design is featured throughout the shoe. The F.O.B. value is $13.25 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 number - 32664 Mel Seduction IV Inf is a children’s open-toe/closed-heel, below-the-ankle slip on shoe. The shoe has a separately attached cushioned insole. The shoe has no foxing or foxing-like band. The double bow ornament is attached by one rivet over the forefoot. The F.O.B. value is $10.00 per pair.
Style number - 32666 Mel Furadinha Inf is a children’s open-toe/closed-heel, below-the-ankle, Mary Jane style shoe. The rubber/ plastics upper and outer sole has a molded strap with a functional metal buckle closure on the lateral side. There are multiple small holes through the upper over the toes. The shoe has a separately attached cushioned insole. The shoe has no foxing or foxing-like band. The F.O.B. value is $9.50 per pair.
The applicable subheading children’s styles 32690 Mel Mar Sandal Inf, 32708 Mel + Hello Kitty In, 32664 Mel Seduction IV Inf, and 32666 Mel Furadinha Inf 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