CLA-2-64:OT:RR:NC:N2:247
Mr. Istvan Lonyai
Szolo Corp
2438 E 7th 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 literatureand photographs of SZAMOS KIDS brand children's footwear.
Style #1758-20553 is a closed-toe/closed-heel, above-the-ankle, boys shoe. The external surface area of the upper (esau) consists of cow nubuck leather that is decorated with an embroidered image of a tractor. Two straps across the tongue are secured with hook and loop closures. It has a cowhide leather lining and a rubber or plastics outer sole.
In your letter you suggested classification under subheading 6403.91.9100, Harmonized Tariff Schedule of the United States (HTSUS), for all styles contained within your request. That number does not exist in the current tariff. All styles will be classified elsewhere.
The applicable subheading for the boy's shoe style #1758-20553 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 #1759-50278 is a closed-toe/closed-heel, above-the-ankle, girl's sneaker. The esau and the lining is comprised of cow leather. The footwear has two straps over a tongue that is secured with hook and loop closures on the lateral side. The anti-slip outer soles are made of rubber or plastics.
Style #1703-60749 is a closed-toe/closed-heel, above-the-ankle, girl's shoe. The esau is cow'sleather with a cowhide leather lining. The outer sole is made of rubber or plastics. The footwear is secured to the foot with two straps over a tongue and hook and loop closures. 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.
The applicable subheading for the girl's footwear styles 1759-50278 and 1703-60749 will be 6403.91.9051, 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: other: for other persons: other: other. The general rate of duty will be 10 percent ad valorem.
Style # 6275-10023 is closed toe/closed heel, below-the-ankle, boy's sneaker. The esau is cow nubuck leather. The footwear features two straps over a tongue and secured with hook and loop closures on the lateral side. The sneakers are leather lined and are decorated with a sewn-on zig-zag applique. The anti-slip outer soles are made of rubber or plastics.
The applicable subheading for the boy's style # 6275-10023 will be 6403.99.6060, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of predominantly leather: other: Other: for men, youths and boys, tennis shoes, basketball shoes, gym shoes, training shoes and the like: other. The rate of duty will be 8.5 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 at https://hts.usitc.gov/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If 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