CLA-2-64:OT:RR:NC:N2:247
Mr. Ahmad Alkabbani
Ilhabela Holdings
520 w 27th Street
New York, New York 10001
RE: The tariff classification of footwear from Brazil
Dear Mr. Alkabbani:
In your letter dated February 17, 2020, you requested a tariff classification ruling for five styles. You have included descriptive literature, photographs for each style, and samples. Your samples were examined and will be returned.
Style 32550 Melissa Skin AD is a woman’s, over-the-ankle, rain boot. The upper and outer sole of the boot are made of molded rubber/plastics, with elastic gore sewn-in to the medial and lateral sides of the shaft. The elastic makes up more than 10 percent of the external surface area of the upper (esau). The F.O.B. value is $22 per pair.
The applicable subheading for Style 32550 Melissa Skin AD will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle and does not have a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is 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 32585 Melissa Doll IV Ad is a woman’s, closed-toe/closed-heel, below-the-ankle, ballet flat style shoe. The shoe has a molded rubber/plastics upper and outer sole, and a separately attached cushioned insole. A rectangular gold colored ornament decorates the upper and is attached with two rivets to the forefoot. The F.OB. value is $14.50 per pair.
Style 32560 Melissa Lipstick AD is a woman’s, closed toe/open heel, below-the ankle, sling back shoe. It has an ankle strap and lateral buckle closure. The esau consists of molded rubber/plastics. The rubber/plastic molded outer sole features a small heel and has a separately attached cushioned insole. There is no foxing or foxing like band. The F.OB. value is $11.00 per pair.
The applicable subheading for the women’s styles 32585 Melissa Doll IV Ad and 32560 Melissa Lipstick AD 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 (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. The rate of duty will be 6 percent ad valorem
Style 32198 Mini Polibolha is a closed-toe/closed-heel, below-the-ankle, girl’s shoe. Its molded rubber/plastic upper and outer sole resembles a sneaker. The shoe features a textile tongue on a lower plane and has a functional lace closure. There is no foxing or foxing like band. The F.O.B. value is $11.00 per pair.
Style 32659 Melissa Ultragirl + Mickey Ad is a girl’s, closed-toe/closed-heel, below-the-ankle, flat shoe. The 100 percent rubber/plastic molded upper leaves the top of the foot exposed and has a small hole on top of the toes. The upper of the shoe is decorated with printed Mickey and Minnie Mouse designs. There is no foxing or foxing like band. The F.O.B. value is $23 per pair.
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.
The applicable subheading for the children’s styles 32198 Mini Polibolha and 32659 Melissa Ultragirl + Mickey Ad will be 6402.99.3177, 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.
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