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 # 32269 D Doll Fem + Jason Wu is a woman’s closed toe/closed heel, below-the-ankle, slip-on, ballet style flat shoe. The upper and outer sole are made of rubber/plastics. There is a separately attached cushioned insole. There is no foxing or foxing like band and this style is not considered “protective.” A rubber/plastic bow, molded to resemble textile material, is attached with two rivets over the forefoot. The F.O.B. value is $15 per pair.
Style # 32354 VWA + Brighton Sneaker is a woman’s closed toe/closed heel, below-the-ankle, lace-up shoe. The upper and outer sole are made of molded rubber/plastics resembling a sneaker. There are large openings on the lateral and medial sides and there is no tongue. In this instance, the textile laces serve as upper material. Rubber/plastics account for over 90 percent of the external surface area of the upper and considered the constituent material of the upper. There is a separately attached cushioned insole. There is no foxing or foxing like band and it is not considered “protective.” The F.O.B. value is $28.50 per pair.
Style # 32556 Melissa Ulitsa Sneaker is a woman’s closed toe/closed heel, below-the ankle shoe. The upper and outer sole are made of molded rubber/plastics and resemble a sneaker. Rubber/plastics accounts for more than 90 percent of the external surface area of the upper. There is a separately attached cushioned insole. There is no foxing or foxing like band, and this style is not considered “protective.” The F.O.B. value is $18.50 per pair.
The applicable subheading for the women’s styles 32269 D Doll Fem + Jason Wu, 32354 VWA + Brighton Sneaker, and 32556 Melissa Ulitsa Sneaker 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
With regard to the applicable rate of duty, styles 32269 D Doll Fem + Jason Wu, 32354 VWA + Brighton Sneaker, and 32556 Melissa Ulitsa Sneaker 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.
For styles 32586 Melissa Rain Boot and 32559 Melissa Boot + Campana Ad, this office needs additional information in order to classify. For style 32586 Melissa Rain Boot, please provide an independent laboratory analysis for the external surface area measurements of the upper, by percentage, for all component materials comprising the upper of the submitted sample, excluding any accessories or reinforcements. The upper is considered the part of the shoe that covers the sides and top of the foot, as well as any material above it (as with boots). For style 32559 Melissa Boot + Campana Ad, please provide the identity of fibers of the lining.
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