Base
N3053592019-08-09New YorkClassification

The tariff classification of footwear from Brazil

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of footwear from Brazil

Ruling Text

N305359 August 9, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.90.9060 Ms. Lisa M. Castillo Albatrans, Inc. 149-10 183rd Street Jamaica, NY 11413 RE: The tariff classification of footwear from Brazil Dear Ms. Bernardo: In your letter dated July 18, 2019, you requested a tariff classification ruling on behalf of your client JPT Bernardo. Your sample will be returned. The submitted sample identified as style name “KAIA” is a woman’s open toe/open heel, below the ankle, slip-on, wedge sandal. You state in your letter, the external surface area of the upper is 100 percent raffia. Natural raffia is a woven natural plaiting material and is not considered textile material for purposes of chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS). The upper consists of two wide straps glued to the wedge on either side of the foot. It has a sewn-in leather foot bed. The raffia material wraps around the high wedge heel and is not included as upper material. The outer sole consists of a gum rubber or plastics. The applicable subheading for style name ‘KAIA” will be 6405.90.9060, HTSUS, which provides for other footwear: other: other. The general rate of duty will be 12.5 percent ad valorem. Please note the submitted sample does not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "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." 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