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 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 number - 32599 Melissa Campana Sneaker A is a woman’s, closed-toe/closed-heel, below-the-ankle, slip-on shoe. The rubber/plastics upper and outer sole are molded to resemble a slip-on sneaker. It has a separately attached cushioned insole. There is no foxing, or foxing like band, and it is not considered “protective.” The F.O.B. value is $20 per pair.
Style number - 32786 Melissa Ultragirl Bow Chrome A is a woman’s, closed-toe/closed-heel, below-the-ankle, slip-on shoe. Much of the top of the foot is exposed and there is a small oval shaped hole over the toe. The upper and outer sole are made of rubber/plastics. There is a separately attached cushioned insole. There is no foxing, or foxing like band, and it is not considered “protective.” A bow ornament is attached with one rivet over the forefoot. The F.O.B. value is $13 per pair.
Style number - 32615 Melissa Be + Hello Kitty is a woman’s, closed-toe/closed-heel, below-the-ankle, lace-up shoe. The laces are threaded through two loops on the back of a rubber/plastic molded “Hello Kitty” ornament. The tongue is on a lower plane than the rest of the upper. The shoe has a separately attached molded outer sole measuring 1 inch tall. Rubber/plastics account for over 90 percent of the external surface area of the upper. The shoe has no foxing or foxing like band. The F.O.B. value is $23.00 per pair.
The applicable subheading for the women’s styles - 32599 Melissa Campana Sneaker A, 32786 Melissa Ultragirl Bow Chrome, and 32615 Melissa Be + Hello Kitty will be 6402.99.3165, 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: for women. The rate of duty will be 6 percent ad valorem
Style number – 32788 Mel Beach Slide + Mickey is a child’s open toe/open-heel, below-the-ankle, slide sandal. The rubber/plastics upper consists of a wide strap measuring approximately 2 ½ inches, and a contoured rubber/plastic midsole/outer sole unit. The sandal is decorated with printed “Minnie/Mickey” faces throughout the external surface of the sandal. The F.O.B. value is $16.40 per pair.
Style number - 32660 Mel Ultragirl + Mickey is a child’s, closed toe/closed heel, below-the-ankle, slip-on, flat shoe. Much of the top of the foot is exposed and there is a small hole over the toes. The rubber/plastics shoe is decorated with “Minnie” faces throughout. There is a separately attached cushioned insole. There is no foxing or foxing like band. The F.O.B. value is $19.50 per pair.
The applicable subheading for the children’s styles 32788 Mel Beach Slide + Mickey and 32660 Mel Ultragirl + Mickey 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
With regard to the applicable rate of duty, style numbers 32599 Melissa Campana Sneaker A, and 32615 Melissa Be + Hello Kitty, are also provided for in subheading 9902.14.06, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics, other than tennis shoes, basketball shoes, gym shoes, training shoes and the like, such footwear for women (and other than work footwear), valued $15/pair or higher (provided for in subheading 6402.31.65). Subheading 9902.14.06, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.06. The rate of duty is 5.5 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 style 32615 Melissa Be + Hello Kitty, Mel Beach Slide + Mickey and 32660 –Mel Ultragirl + Mickey 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