The tariff classification of footwear from Brazil

N309731 February 26, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3177 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 11, 2020, you requested a tariff classification ruling for 5 styles. You have included descriptive literature, photographs for each style, and samples. Your samples will be returned. Style # 32584 Mel Harmonic Chrome II is a children’s, open-toe/open-heel, below-the-ankle, flat type sandal. The “V” shaped strap of the upper consists of a of rubber/plastics thong which goes between the first and second toe. The upper strap and thong are assembled to the sole by plugs which penetrate the outer sole. The molded outer sole with heel is made of rubber or plastics. The rubber/plastic bow is attached with one rivet known as Loosely Attached Appurtenances (LAA). There is no insole. You have provided an F.O.B. value of $9.00 per pair. Style # 325603 Mel Harmonic Chrome and style 32578 Mel Harmonic Sweet are children’s, open-toe/open-heel, below-the-ankle, flat sandals. The “V” shaped strap of the uppers consists of a rubber/plastics thong which goes between the first and second toes. The upper strap and thong are assembled to the sole by plugs which penetrate the outer sole. The outer sole is molded with a heel and is made of rubber or plastics. The rubber/plastic bow is attached with one rivet and considered a LAA. There is no insole. You have provided an F.O.B. value of $9.00 per pair. Style # 32570 Mel Flip Flop Info is a children’s, open-toe/open-heel, below-the-ankle, flat sandal. The “V” shaped strap upper consists of a rubber/plastic thong which goes between the first and second toes. The upper strap and thong do not penetrate the rubber/plastics outer sole. The sandal features a cushioned foot bed. The rubber and plastic bow is affixed to the upper strap with one rivet considered a LAA. The sandal is not one piece molded, has no foxing or foxing like band and is not considered “protective.” You have provided an F.O.B. value of $9.00 per pair. Style # 325712 Mel Possession is a children’s, closed-toe/open-heel, and below-the-ankle sandal. The upper and outer sole consists of molded PVC. The sandal has a separately attached padded insole. The shoe has an ankle strap with a lateral side buckle closure. The shoe features a securely fixed unicorn ornament. The shoe is not one piece molded, has no foxing or foxing like band and is not considered “protective.” You have provided an F.O.B. value of $9.12 per pair. The applicable subheading for children’s styles 32584 Mel Harmonic Chrome II, 325603 Mel Harmonic Chrome, 32578 Mel Harmonic Sweet, 32570 Mel Flip Flop, 325712 Mel Possession, and 32578 Mel Harmonic Sweet 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division