CLA-2-64:OT:RR:NC:N2:247
Mr. Ahmad Alkabbani
Ilhabela Holdings
520 West 27th Street
New York, NY 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 # 32762 Melissa Big Heart Chrome is a woman’s, open toe-open-heel, below-the-ankle sandal. The upper consists of a molded rubber/plastic (PVC) strap in front of the ankle that is attached to a large, rubber/plastic, heart shaped strap that is covered/obscured with small round, chrome colored balls. The heart is securely attached to the thong between the first and second toes. The outer sole is made of molded PVC, and has a separately attached, cushioned insole. You have provided an F.O.B. value of $12.00 per pair.
Style # 32457 Vivienne Westwood Anglomania is a woman’s, open-toe/open-heel, below-the-ankle sandal. The upper consists of a wide, molded, PVC strap over the foot, and a thick strap with a buckle closure at the back of the ankle. There is a separately attached cushioned insole. The rubber/plastics outer sole unit includes a platform and a high heel. You have provided an F.O.B. value of $5.00 per pair.
The applicable subheading for style # 32762 Melissa Big Heart Chrome and style # 32457 Vivienne Westwood Anglomania 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: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
Style # 31525 My First Mini Melissa is a child’s, closed-toe/closed-heel, below-the-ankle, Mary Jane style shoe. The upper and outer sole consist of molded rubber/plastic (PVC) material, and the shoe has a separately attached cushioned insole. The rubber/plastics upper features a strap with an adjustable hook and loop closure. There is a small hole over the toes and a rubber/plastic ornament in the shape of a bow attached over the forefoot. You have provided an F.O.B. value of $12.70 per pair.
Style # 32619 Mel Furadinha+Minnie is a child’s, closed-toe/closed-heel, below-the-ankle, Mary Jane style shoe. The upper and outer sole consist of molded rubber/plastic (PVC) material. There are small holes throughout the upper of the shoes. The upper features a strap with an adjustable buckle closure and has a separately attached, cushioned, rubber/plastic insole. An ornament, molded in the shape of a Mickey mouse head, is securely attached over the forefoot. You have provided an F.O.B. value of $7.00 per pair.
Style # 32678 Mel Space Love is a child’s, closed-toe/closed-heel, below-the-ankle shoe. The upper and outer sole consist of molded PVC and have an attached molded bow over the forefoot. The cushioned rubber/plastic insole has “Hello Kitty” faces printed on the surface. The words “Hello Kitty” are printed on the lateral, exterior side of the shoe. You have provided an F.O.B. value of $7.00 per pair.
The applicable subheading for style # 31525 My First Mini Melissa, 32619 Mel Furadinha +Minnie and style # 32678 Mel Space Love 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.
Importations of styles 32619 Mel Furadinha+Minnie and 32678 Mel Space Love 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
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