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 12, 2020, you requested a tariff classification ruling for five styles. You have included descriptive literature, photographs for each style, and samples. Your samples will be returned.
Style # 32835 Mini Melissa Chelsea Boot is a child’s, closed toe/closed heel boot, measuring approximately 4 ½ inches tall. The upper is made of PVC (polyvinyl chloride) plastics material. It is secured to the foot via a wide strap with a hook and loop closure. The boot is thinly lined with faux-fur, has a PVC pull-tab at the back, and does not have a foxing or a foxing-like band. The outer sole consists of rubber or plastics. You provided an F.O.B. value of $15.50 per pair.
The applicable subheading style 32835– Mini Melissa Chelsea Boot will be will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 percent ad valorem.
Style # 32829 Melissa Ares Ad is a woman’s, closed-toe/closed heel, above the ankle, below the knee boot, measuring approximately 5 inches in height. The PVC upper has a functional textile lace closure, a sewn-on padded collar, and cushioned insole. The thick outer sole is made of rubber or plastics and has no foxing or foxing-like band. You provided an F.O.B. value of $17 per pair.
The applicable subheading for Style # 32829 Melissa Ares Ad will be 6402.91.5090, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: 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: for women: other. The rate of duty will be 37.5 percent ad valorem.
Style # 32836 Mini Melissa Alpha Play BB is a child’s, closed-toe/closed-heel, above the ankle shoe. The upper consists of a textile sock. The rubber/plastics outsole is molded to the upper and has a foxing-like band. You have provided an F.O.B. value of $11.00 per pair.
The applicable subheading for the girl’s Style # 32836 Mini Melissa Alpha Play BB will be 6404.19.8990, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair: other: other. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain.
All of the submitted samples, with the exception of style #32829 – Melissa Ares Ad, were properly marked with the country of origin. “Made in Brazil” was found on the external surface of the outer sole between the forefoot and the heel. The marking was legible, indelible and permanently marked in a conspicuous place. Therefore, if imported as is, they will meet the country of origin marking requirements of 19 U.S.C. 1304. The sample of style #32829 – Melissa Ares Ad is not marked with the country of origin. If imported as is, this style will not meet the country of origin marking requirements of 19 U.S.C. 1304, and will therefore be considered not legally marked.
In order for this office to classify a shoe that has an upper of different materials, we need to determine which material predominates as the constituent material having the greatest external surface area. Please provide a laboratory analysis of the external surface area measurements, expressed in percentages, for all component materials comprising the uppers, excluding any accessories or reinforcements, on styles 32930 Melissa Papete + Rider Good Times Ad and 32811 Melissa Sky Ad. The upper is considered the part of the shoe that covers the sides and top of the foot, as well as any material above it (as with boots).
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.
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