CLA-2-64:OT:RR:NC:N2:247
Mr. Danny Shahrabani
Azure JSD LLC
PO Box 750816
Forest Hills, New York 11375
RE: The tariff classification of footwear from China, Taiwan, and/or Brazil
Dear Mr. Shahrabani:
In your letter dated November 8, 2019, you requested a tariff classification ruling. Your samples submitted are identified as styles HST279 Sundreamer, HST117 Shine, and HST308 Malibu. Your samples will be returned at your request.
Style name number HST279 Sundreamer is a woman’s open toe/open heel, one piece molded sandal with a rubber plastic upper and outer sole. The one piece molded upper consists of two straps over the top of the foot, each with a corresponding functional buckle on the lateral side. You have provided an F.O.B. value of $7.50 per pair.
The applicable subheading for the HST279 Sundreamer will be 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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) 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: sandals and similar footwear of plastics, produced in one piece by molding: for women. The rate of duty will be 3 percent ad valorem.
Style number/name HST117 Shine is a woman’s, open toe/open heel, molded, rubber/plastics sandal. The V-shaped upper is decorated with six rubber/plastic, molded, scallop shell-shaped ornaments and eight bar shaped ornaments. The ornaments slide along the straps. One circular shaped ornament is attached with one rivet above the thong between the first and second toe. The upper is separately attached to the molded rubber/plastic outer sole. You have provided an F.O.B. value of $8.00 per pair.
Style number/name HST308 Malibu is a woman’s, open toe/open heel, molded, rubber/plastics sandal. The upper consists of one piece molded straps, a buckle closure on the side of the ankle, and a thong between first and second toes. The molded rubber/plastic upper is decorated with securely attached strands of small, round, rubber/plastics beads. The beads are arranged in circular designs that are placed in four areas of the upper. You have provided an F.O.B. value of $9.30 per pair.
The applicable subheading for style numbers/names HST117 Shine and HST308 Malibu will be 6402.99.3165, HTSUS, which provides for 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) is rubber or plastics: 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 on World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.2760, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6402.99.2760, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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