CLA-2-64:OT:RR:NC:N2:247
Mr. Istvan Lonyai
Szolo Corp
2438 E7th St.
Brooklyn, NY 11235
RE: The tariff classification of footwear from Hungary
Dear Mr. Lonyai:
In your letter dated July 11, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and photographs for five styles of SZAMOS KIDS brand children's footwear.
Style #3318-10709 is a closed toe/closed heel, above the ankle, boy's shoe. The external surface area of the upper (esau) is made from cow leather. It is secured to the foot with three straps. The first is stationary over the toes. The second appears to have added elastic gore. The third strap has a hook and loop closure on the lateral side. The rubber/plastics outer sole has a special heel incorporating heel wedges that promotes the outward rotation of the foot. Because this style is readily wearable by the general population, is not custom made, and is manufactured for both feet in a variety of sizes, it is considered footwear classifiable in chapter 64, and not an orthopedic appliance.
Style #4399-20739 is a closed toe/closed heel, boy's, above the ankle shoe. The upper has two straps that are secured on the lateral side with hook and loop closures. The esau is composed of cow leather that is decorated with an embroidered man in a car. The rubber/plastics outer sole has a special heel that promotes the outward rotation of the foot.This shoe incorporates heel wedges to promote the outward rotation of the foot. Because this style is readily wearable by the general population, is not custom made, and is manufactured for both feet in a variety of sizes, it is considered footwear classifiable in chapter 64, and not an orthopedic appliance.
Style #4351-10709 is an above the ankle, open toe/closed heel, boy's shoe. The upper has two straps. One of the straps crossed the top of the forefoot, the other across the top of the foot. Both are secured on the lateral side with hook and loop closures. The esau is composed of cow leather that is decorated with an embroidered shark. The rubber/plastics outer sole has a special heel incorporating heel wedges that promotes the outward rotation of the foot. Because this style is readily wearable by the general population, is not custom made, and is manufactured for both feet in a variety of sizes, it is considered footwear classifiable in chapter 64, and not an orthopedic appliance.
In your letter you suggested classification under subheading 6403.99.3100, Harmonized Tariff Schedule of the United States (HTSUS). That number does not exist in the current tariff. All styles will be classified elsewhere.
The applicable subheading for the boy's footwear styles #3318-10709, #4399-20739, and #4351-10709 will be 6403.91.6090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: for men, youths and boys: other: other: other. The rate of duty will be 8.5 percent ad valorem.
Style #3315-40811 is a closed toe/closed heel, above the ankle, girl's shoe. The esau consists of cow leather incorporating openings at the top and sides of the foot and decorated with an embroidered image of a bee. The shoe is secured to the foot by a strap with a hook and loop closure. Rubber/plastics make up the outer sole's composition.
Style #4396-40749 is an over the ankle, open toe/closed heel, girl's shoe. The constituent material of the upper is cow leather. The shoe has three straps. Two are secured with buckles and one has a hook and loop closure. The rubber/plastics outer sole has a special heel incorporating heel wedges that promotes the outward rotation of the foot. Because this style is readily wearable by the general population, is not custom made, and is manufactured for both feet in a variety of sizes, it is considered footwear classifiable in chapter 64, and not an orthopedic appliance.
The applicable subheading for style #3315-40811 and #4396-40749 will be 6403.91.9051, HTSUS, which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other. The rate of duty will be 10 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division