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 28, 2021, you requested a tariff classification ruling. Included with your submission were photographs and descriptive literature for footwear styles identified as Variao, Fiver, Kappa, Brasil Select Velvet, and Impressions Metal. No samples were provided.
The photograph of style "Variao," shows a woman's, closed/toe, closed heel, below-the-ankle, sneaker-style, shoe. You state the external surface area of the upper consists of "synthetic flyknit" textile material. This slip-on shoe does not have a separately attached tongue. It has a non-functional lace threaded through four sewn-on pairs of textile tabs. The lace also passes through a single textile strip that is centered on the foot which functions as a topline pull tab. There is also a pull tab at the back of the ankle. The shoe has a memory foam polyurethane (PU) insole for comfort. You stated via email, the molded rubber/plastics outer sole is cemented to the upper material and does not have a foxing, or a foxing-like band. The F.O.B. value provided is $9.00 per pair.
The photograph of style "Fiver" shows a woman's, closed/toe, closed heel, below-the-ankle, slip-on shoe. You state the external surface area of the upper consists of "synthetic flyknit" textile material and has synthetic suede patches around the toes, at the back of the heel, and below the ankle. It has a topline pull tab and a pull tab at the back of the ankle. The shoe has a memory foam polyurethane (PU) insole for comfort. You stated via email, the molded rubber/plastics outer sole is cemented to the upper material and does not have a foxing, or a foxing-like band. The F.O.B. value provided is $9.00 per pair.
The applicable subheading for styles "Fiver" and "Variao" will be 6404.19.3960, 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: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for women. The rate of duty will be 37.5 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.
It is not evident from the pictures provided whether the footwear meets the country of origin marking requirements of 19 U.S.C. 1304. Therefore, the footwear might be not be considered legally marked under the provisions of 19 C.F.R. 134.11 which state "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."
We are unable to issue a ruling on styles Kappa, Brasil Select Velvet, and Impressions Metal because we need to ascertain if these styles have foxing-like bands. Specifically, we need to know if these styles have outer soles that overlap the upper materials by at least " around the perimeter of the shoes. Please resubmit your ruling request, including a laboratory report with a foxing-like band analysis for styles Kappa, Brasil Select Velvet, and Impressions Metal, or a representative sample of each style.
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@example.com.
Steven A. Mack
National Commodity Specialist Division