CLA-2-64:OT:RR:NC:N2:247
Ms. Theresa A. Marino
Euro Cargo Express
20 East Sunrise Highway
Valley Stream, NY 11581
RE: The tariff classification of footwear from Brazil
Dear Ms. Marino:
In your letter dated August 15, 2024, you requested a tariff classification ruling on behalf of your client Kane Footwear LLC. You have submitted descriptive literature and photographs. No samples were submitted with your request. Additional style/gender information was provided via email.
Style REVIVE AC footwear is a closed toe/closed heel, below-the-ankle, unisex, slip-on shoe. The external surface area of the upper is predominantly Ethylene Vinyl Acetate (EVA) which features embossed vent holes. It has stitched-in textile near the topline and a pull tab. Textile occupies less than ten percent of the surface area of the upper. The midsole is also made of EVA and the outer sole is composed of rubber. The F.O.B. value is over $12 per pair. This style is available in a variety of colors, identified as: Revive AC White Black KRAC-1, Revive AC White Gum KRAC-2, Revive AC Dune KRAC-3, and Revive AC Gravel KRAC-4
The applicable subheading for style REVIVE AC including the Revive AC White Black KRAC-1, Revive AC White Gum KRAC-2, Revive AC Dune KRAC-3, and Revive AC Gravel KRAC-4 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other 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 such as those mentioned in note 4(a) to this chapter) 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: Other. The rate of duty will be 6 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