N345604
CLA-2-64:OT:RR:NC:N2 247
Mr. Istvan Lonyai
Szolo Corp
2438 E 7th Street
Brooklyn, NY 11235
RE: The tariff classification of girls’ shoes from Hungary
Dear Mr. Lonyai:
In your letter dated January 31, 2025, you requested a tariff classification ruling. You have submitted descriptive literature and photographs for five shoe styles valued over $17/pair. No samples were submitted with your request. Style 1740-57709 and 1810-57749 are closed-toe/closed-heel, above-the-ankle, girls’ boots. The external surface area of the uppers is predominately made of cowhide leather. Both styles are secured to the foot by two straps with hook and loop closures on the lateral side. Style 1740-57709 is decorated with a sewn-on applique of an animal and a riveted flower. Style 1810-57749 is decorated with an animal’s eyes, ears, mouth and crown embroidered on the lateral side. The rubber/plastic outer soles have heels incorporating wedges that promote the outward rotation of the foot. Because the styles are readily wearable by the general population, not custom-made, and are manufactured for both feet in various sizes, they are considered footwear classifiable in Chapter 64 and not orthopedic appliances. Style 4079-70631 is a closed toe/closed heel, above-the-ankle, girl’s shoe. It features cutouts on the vamp and sides of the foot. The external surface area of the upper consists of cowhide leather. The shoe is secured to the foot by two straps with hook-and-loop closures. The outsole is made of rubber or polyurethane. Style 4403-40749 is an open toe/closed heel, above-the-ankle, girl’s shoe. The leather upper features an embroidered flower detail and two straps with hook and loop closures on the lateral side; one at the forefoot and the other across the top of the foot. The rubber/plastic outer sole has a heel incorporating a wedge that promotes the outward rotation of the foot. Because the style is readily wearable by the general population, not custom-made, and is manufactured for both feet in various sizes, it is considered footwear classifiable in Chapter 64 and not an orthopedic appliance. Style 4404-50759 is an open toe/closed heel, above-the-ankle, girl’s shoe. The leather upper features three straps. The first and second straps have buckle closures, and the third has a hook-and-loop closure. The rubber/plastic outer sole has a heel that incorporates a wedge that promotes the outward rotation of the foot. Because the style is readily wearable by the general population, not custom-made, and is manufactured for both feet in various sizes, it is considered footwear classifiable in Chapter 64 and not an orthopedic appliance. The applicable subheading for styles 1740-57709, 1810-57749, 4079-70631, 4403-40749, 4404-50759 will be 6403.91.9051, Harmonized Tariff Schedule of the United States (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. 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