CLA-2-64:OT:RR:NC:N2:247
Mr. Brian Contipelli
Total Freight LLC
2748 NW 112th Avenue
Miami FL 33172
RE: The tariff classification of footwear from Brazil
Dear Mr. Contipelli:
In your letter dated November 27, 2018, you requested a tariff classification ruling on behalf of your client Canada Epi Calcados Profissionais Ltda.
Style SS Man Cor Azul Mar is a unisex, closed toe/closed heel, below-the-ankle, slip-on, waterproof shoe. The molded upper and outer sole is made from over 90 percent polyvinyl chloride (PVC) and is designed to be protective. The shoe is not lined and it does not have a protective metal toe cap.
The applicable subheading for the SS Man Cor Azul Mar protective footwear will be 6401.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; other: other: 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: designed for use without closures. The rate of duty will be 25 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.
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