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 # 32547 Melissa Femme High Ad is a woman’s, closed-toe/closed heel, covering-the ankle, high heel shoe, with an outer sole and upper of rubber/plastics. The strap surrounding the ankle has a functional closure on the lateral side. There is a separately attached cushioned insole. The shoe does not have a foxing, or a foxing-like band, and is not “protective.” The F.O.B. price is $21.00 per pair.
The applicable subheading for Style # 32547 Melissa Femme High Ad will be 6402.91.4050, 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: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 6 percent ad valorem.
Style # 32421 Mule II is a woman’s, open-toe/open heel, below-the-ankle, slip-on, high heel sandal, with an outer sole and upper of rubber/plastics. The upper strap measures approximately 4 inches wide and is attached to the outer sole on either side of the foot. It has a separately attached cushioned insole. The sandal does not have a foxing, or a foxing-like band, and is not “protective.” The F.O.B. price is $15.00 per pair.
Style # 32553 Melissa Penelope + Jason Wu AD is a woman’s, closed-toe/closed heel, covering-the ankle, high heel shoe, with an outer sole and upper of rubber/plastics. The flat “T” ankle strap passes through a loop on a strap in front of the ankle. The ankle strap has a functional buckle closure on the lateral side. There is a separately attached cushioned insole. The shoe does not have a foxing, or a foxing-like band, and is not “protective.” The F.O.B. price is $17.50 per pair.
Style # 32568 Melissa Glow Ad is a woman’s, closed-toe/closed-heel, below-the ankle, oxford style shoe, with an outer sole and upper of rubber/plastics. The shoe has a functional lace closure in front. There is a separately attached cushioned insole. The shoe does not have a foxing, or a foxing-like band, and is not “protective.” The F.O.B. price is $15.00 per pair.
Style # 32625 Melissa Possession Platform is a woman’s, closed-toe/open-heel, below-the-ankle shoe. The rubber/plastics upper is molded to resemble straps inter-woven over the forefoot. One strap extends from the forefoot to the strap around the ankle that attached to the rubber/plastic outer sole on either side of the foot. The shoe has a cushioned insole on top of multi-colored, foamed rubber/plastic layers. The midsole ranges between ¾ to 2 inches high. The shoe does not have a foxing, or a foxing-like band, and is not “protective.” The F.O.B. price is $18.00 per pair.
The applicable subheading for the women’s styles 32421 Mule II, 32553 Melissa Penelope + Jason Wu AD, and 32625 Melissa Possession Platform 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
Styles 32421 Mule II, 32568 Melissa Glow Ad, and 32625 Melissa Possession Platform 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