CLA-2-64:OT:RR:NC:N2:247
Mr. Ahmad Alkabbani
Ilhabela Holdings
520 West 27th Street
New York, New York 10001
RE: The tariff classification of footwear from Brazil
Dear Mr. Alkabbani:
In your letter dated February 17, 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 at your request.
Style # 32577 Melissa Harmonic Sweet Ad is a woman’s an open-toe/open-heel, below-the ankle flat sandal. The “V” shaped strap upper consists of a molded piece of PVC rubber/plastics with a thong between the first and second toes. The plugs of the upper penetrate the rubber/plastics outer sole. The outer sole is molded and has a small heel. The sandal does not have a foxing or a foxing-like band, and is not “protective.” The F.O.B. value is $10.50 per pair.
Style # 32565 Melissa Disco High Ad is women closed-toe/open heel, below-the-ankle, high-heel sandal with a molded outer sole. The heel measure approximately 2 ¼ inches high. The PVC upper is molded to appear to have multiple straps covering the forefoot and an ankle strap. There is a metal buckle closure on the lateral side. It has a separately attached cushioned insole. The shoe does not have a foxing or a foxing-like band and is not “protective.” The F.O.B. value is $21.00 per pair.
Style # 32552 Vivienne Westwood Anglomania is a woman’s closed toe/closed heel, below-the ankle, ballet style, flat shoe. The upper and outer sole consists of 100 percent PVC, and decorated with a molded reptile design and simulated textile edging. A thin bow is attached with one rivet over the forefoot. A good portion of the top of the foot is exposed. It has a separately attached padded insole. The F.O.B. value is $28.50 per pair.
The applicable subheading for the women’s footwear, style numbers 32577 Melissa Harmonic Sweet Ad, 32565 Melissa Disco High Ad, and 32552 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 (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: for women. The rate of duty will be 6 percent ad valorem
With regard to the applicable rate of duty, the women’s footwear, styles 32565 Melissa Disco High Ad and 32552 Vivienne Westwood Anglomania, are also provided for in subheading 9902.14.06, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics, other than tennis shoes, basketball shoes, gym shoes, training shoes and the like, such footwear for women (and other than work footwear), valued $15/pair or higher (provided for in subheading 6402.31.65). Subheading 9902.14.06, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.06. The rate of duty is 5.5 percent ad valorem.
Style # 32502 Mel Cosmic Sandal is a child’s open toe/open heel, below-the-ankle sandal, with a rubber/plastic outer sole. The rubber/plastics upper consists of a wide strap over the vamp incorporating an ankle strap with plastic buckle closure. There is a contoured rubber/ plastic midsole and a rubber/plastics outer sole. The sandal does not have a foxing or foxing-like band, and is not “protective.” The F.O.B. value is $11.00 per pair.
Style # 32581 Mel Ultragirl Sweet 6 is a child’s closed-toe/closed-heel, below-the-ankle, flat shoe. The uppers and outer soles are 100 percent molded PVC. There is small hole over the toe area and it is decorated with a plastic bow that is secured by one rivet to the forefoot. It has a separately attached cushioned foot bed. The F.O.B. value is $11.00 per pair.
The applicable subheading for the children’s footwear, styles 32502 Mel Cosmic Sandal and 32581 Mel Ultragirl Sweet 6, 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.
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