CLA-2-64:OT:RR:NC:N2:247
Mr. Ahmad Alkabbani
Ilhabela Holdings
520 West 27th Street
New York, New York 10001
RE: The tariff classification of footwear from Brazil
Dear Mr. Alkabbani:
In your letter dated February 11, 2020, you requested a tariff classification ruling for five styles. You have included descriptive literature, photographs of each style, and samples. Your samples will be returned at your request
Style 32593- Mini Melissa Ultra is a girl’s, closed-toe/closed-heel, below the ankle shoe, with an upper and outer sole of rubber or plastics. The strap of the Mary Jane-style shoe has an adjustable hook and loop closure on the lateral side. The strap of the molded PVC upper is threaded through a loop under the “Moon and Star” ornament, which is also securely attached over the toes. This style has a separately attached padded insole, does not have a foxing or a foxing-like band, and is not “protective.” You have provided an F.O.B. value of $11.00 per pair.
Style 32801 - Mini Melissa Ultra 20 is a girl’s, closed-toe/closed heel, Mary Jane-style shoe that has a strap with a hook and loop closure at the lateral side. The upper and outer sole are predominately made of PVC rubber or plastics and there is a small hole over the top of the toes. The shoe is decorated with a securely attached textile bow and has a separately attached, cushioned inner sole. The shoe does not have a foxing, or a foxing-like band, and is not “protective.” You have provided an F.O.B. value of $10.00 per pair.
Style 32582 – Mini Melissa Ultragirl Sweet V is a girl’s, open-toe/closed heel, below the ankle, Mary Jane-style shoe. The rubber/plastics upper features a strap with an adjustable hook and loop closure. The upper and outer sole are predominantly made of molded PVC, with a separately attached cushioned and lined insole. It is decorated with a bow secured by one rivet over the toes that is considered a loosely attached appurtenance. The shoe does not have a foxing or a foxing-like band and is not “protective.” You have provided an F.O.B. value of $10.00 per pair.
Style # 32661 - Mini Melissa Ultra is a girl’s, open-toe/closed heel, below the ankle, Mary Jane-style shoe. The rubber/plastics upper features a strap with an adjustable hook and loop closure. The upper and outer soles are predominantly made of molded PVC and has a separately attached padded insole. The shoe is decorated on the exterior with printed “Mickey Mouse” faces. The shoe does not have a foxing or a foxing-like band and is not “protective.” You have provided an F.O.B. value of $14.50 per pair.
Style # 32622- Mini Melissa Cosmic is a girl’s, open-toe/closed-heel sandal. The upper and outer sole are predominantly made of PVC and has a separately attached cushioned insole. Two straps, making up the upper, are attached to the outer sole on each side. A rubber/plastic “Mickey Mouse” ornament is attached to the two straps, positioned vertically over the foot. The shoe has an adjustable hook and loop closure at the back of heel. The sandal does not have a foxing, or a foxing-like band, and is not “protective.” You have provided an F.O.B. value of $14.50 per pair.
The applicable subheading for the children’s shoes, styles 32593 Mini Melissa Ultra, 32801 - Mini Melissa Ultra 20, 32582 – Mini Melissa Ultra Girls Sweet, 32661 - Mini Melissa Ultra, and 32622- Mini Melissa Cosmic, will be 6402.99.3177, 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: other: other: 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.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.
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