CLA-2-64:OT:RR:NC:N2:247
Ms. Elizabeth Gutman
Savino Del Bene USA, Inc.
149-10 183rd Street
Jamaica, New York 11413
RE: The tariff classification of footwear from Italy and Brazil
Dear Ms. Gutman:
In your letters dated March 5, 2021, and April 14, 2021, you requested a tariff classification ruling on behalf of your client Veja Fair Trade SARL. You have submitted descriptive literature and photographs. No samples were submitted with your request. Additional information was supplied via email.
Style AW21 – small V-10 Velcro/CX 072271 is a children’s, unsex, closed toe/closed heel, below-the-ankle sneaker. The sneaker has straps across the tongue with hook and loop closures. The external surface area of the upper (esau) is cotton worked as leather (C.W.L.) which is cotton fabric covered by a corn-based, bio-plastic coating. The traction outer sole is composed of rubber or plastics. The shoe has a foxing or foxing-like band and a cushioned collar. The F.O.B. value is $13.16 per pair. The footwear is made in Italy.
Style AW21 - small V-10 lace - CXL 072716 white pekin emeraud is a children’s, unisex, closed toe/closed heel, below-the-ankle sneaker. The esau is C.W.L. that is coated with polyurethane, corn starch and Ricinus oil. It has a lace closure, a foxing or a foxing-like band, and an overall athletic style. The outer sole is composed of rubber or plastics. The F.O.B. value is $13.34 per pair. The shoe is made in Brazil.
The applicable subheading for children’s style AW21 – small V-10 Velcro/CX 072271 and style AW21- small V-10 lace - CXL 072716 will be 6402.99.9095, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other footwear: other: other: other: other: valued over $12/pair: other: other. The rate of duty will be 20 percent ad valorem.
Style AW21 small esplar velcro - RSV 052124 is a children’s, unisex, closed toe/closed heel, below-the-ankle sneaker. The esau is predominately leather. The shoe has straps with two hook and loop closures. It has a foxing or foxing-like band and cushioning under the foot. The outer sole is composed of rubber or plastics. The F.O.B. value is $13.16 per pair. The shoe is made in Brazil.
The applicable subheading for the children’s style AW21 small esplar velcro - RSV 052124 will be 6403.99.9041, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: other tennis shoes, basketball shoes, and the like. The rate of duty will be 10 percent ad valorem.
Style AW21- Marlin/LT 102614B is a man’s, closed toe/closed heel, below-the-ankle sneaker. The upper, according to your submission, is made of recycled plastic bottles that are processed into a textile upper material. The sneaker features laces as a means of closure. The outer sole is comprised of rubber or plastics material. The F.O.B. value is $25.69 per pair. The footwear is made in Brazil.
The applicable subheading for the man’s style AW21 - Marlin/LT 102614B will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis, shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men. The rate of duty will be 20 percent ad valorem.
Style Condor 2 Natural/Parme /Jaune /FLUO - CL 012658 A is a woman’s, closed toe/closed heel sneaker. The shoe does not cover the ankle. The upper consists of 100 percent polyester textile material made from recycle plastic bottles. The outer soles are composed of rubber or plastics. The sneaker features laces as means of closure with foxing, cushioned collars, padded insoles and pull tab. The F.O.B. value is $20.16 per pair. The footwear is made in Brazil.
The applicable subheading for the woman’s style Condor 2 Natural/Parme /Jaune /FLUO - CL 012658 A will be 6404.11.9050, HTSUS which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis, shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women. The rate of duty will be 20 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