CLA-2-64:OT:RR:NC:N2:247
Mr. Ahmad Alkabbani
Ilhabela Holdings
520 West 27th Street
New York, NY 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 were examined and will be returned at your request.
Style # 32558 Melissa Polibolha Slide is a woman’s open toe/open heel, below-the-ankle, slide sandal. The upper consists of an approximately 2 ¾ inch wide strap with raised circular bumps, and made of 100 percent rubber/plastics. The shoe has a molded contoured insole and a molded rubber/plastic outer sole. The slide does not have a foxing, or a foxing-like band, and is not “protective.” The F.O.B. value is $11.00 per pair.
Style # 32627 Melissa Big Heart Ad is a woman’s open toe/open heel, below-the-ankle sandal. The heart shaped upper has a thong and outer sole that consist of 100 percent rubber/plastics. The plugs at the ends of the upper penetrate the outer sole. The sandal does not have a foxing, or a foxing-like band, and is not “protective.” The F.O.B. value is $8.50 per pair.
Style # 32635 Melissa Pointy + Jason Wu Ad is a woman’s closed toe/closed heel, below-the-ankle, pointed flat shoe. The upper and outer sole are made of molded rubber/plastics and have a separately attached, cushioned insole. The bow shaped ornament is attached with one rivet to the forefoot. The shoe does not have a foxing, or a foxing-like band, and is not “protective.” The F.O.B. value is $17.50 per pair.
Style # 32665 Melissa Space Love Flower Ad is a woman’s closed toe/closed heel, below-the-ankle, molded, pointed, flat shoe. The upper and outer sole are made of molded rubber/plastics with a separately attached cushioned insole. A two-flower ornament is attached with one rivet to the forefoot. The shoe does not have a foxing, or a foxing-like band, and is not “protective.” The F.O.B. value is $12.50 per pair.
Style # 32544 Melissa Revolution + Fiorella is a woman’s, closed toe/closed heel, platform heel shoe. The external surface area of the upper is PVC featuring an ankle strap with a two rivet lateral side closure. The shoe has a rubber plastic outer sole and separately attached, conical shaped, rubber/plastics heel. The shoe does not have a foxing, or a foxing-like band, and is not “protective.” The F.O.B. value is $24.00 per pair.
The applicable subheading woman’s styles 32558 Melissa Polibolha Slide, 32627 Melissa Big Heart Ad, 32635 Melissa Pointy + Jason Wu Ad , 32665 Melissa Space Love Flower Ad and 32544– Melissa Revolution + Fiorella 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, style numbers 32635 Melissa Pointy + Jason Wu Ad, 32544– Melissa Revolution + Fiorella 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.
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