Ms. Jacqueline Lindstedt
Jax & Bard
PO Box 1677
Gray, ME 04039

RE: The tariff classification of footwear from Brazil

Dear Ms. Lindstedt:

In your letter dated November 8, 2018, you requested a tariff classification for three styles of women’s footwear. You have submitted photographs of styles “Black shoe,” “Allagash Bootie” and “Bethel.” You asked if the footwear was eligible for reduced duty rates under chapter 99, Harmonized Tariff Schedule of the United States (HTSUS).

Style name “Black shoe” is an open heel, below-the-ankle, high heel sandal. It has an attached wood heel and an outer sole of rubber or plastics. The external surface area of the upper (esau) is 100 percent leather. The shoe features an ankle strap with a buckle on the medial side as a means of closure. The shoe is not considered “protective.” The shoe is valued over $2.50 per pair.

Style name “Allagash Bootie.” is a women’s closed toe/closed heel, below-the-ankle, slip-on shoe with an outer sole of rubber or plastics. The esau is 100 percent leather. The shoe is not protective nor does it have a toe cap. The shoe is valued over $2.50 per pair.

The applicable subheading for the women’s styles “Black shoe” and “Allagash Bootie” will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem. These styles are not eligible for the reduced rate of duty under Chapter 99 subheading 9902.14.25, 9902.14.26, 9902.14.27, 9902.14.28, 9902.14.29, 9902.14.30, 9902.14.31 and 9903.41.10, as they do not meet the parameters set forth within those subheadings.

For style name “Bethel” we need more information before we can issue a ruling. Please submit a sample of style name “Bethel.” Please provide the identities of the materials and external surface area breakdown, expressed in percentages, of the upper. Please also submit the correct F.O.B. value.

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

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]


Steven A. Mack
National Commodity Specialist Division