CLA-2-64:OT:RR:NC:N2:247
Mr. Danny Shahrabani
Azure JSD LLC
PO Box 750816
Forest Hills, NY 11375
RE: The tariff classification of footwear from Brazil
Dear Mr. Shahrabani:
In your letter dated March 25, 2021, you requested a tariff classification ruling. Included with your submission were photographs and descriptive literature for footwear identified as Lona. No sample was provided. Additional value information was provided via email.
The submitted photographs of style “Lona” show a woman’s, closed toe/closed heel, below-the-ankle, sneaker. The shoe has a padded collar and five eyelets on both sides of the tongue facilitating a lace closure. The external surface area of the upper is predominantly cotton canvas textile material. From the photos, the rubber or plastics outer sole appears to be designed to provide adequate traction. You’ve provided an F.O.B. value over $7.95 per pair.
The applicable subheading for the woman’s style “Lona” footwear will be 6404.11.8960, Harmonized Tariff of the United States (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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: other: for women. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
It is not evident from the pictures provided that the footwear meets the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) 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 manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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