The tariff classification of footwear from Brazil

N301962 December 19, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6401.99.3000 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division