The tariff classification of footwear from Brazil

N309764 March 4, 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 12, 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 # 32590 Mini Melissa Mar Sandal III BB is a child’s, open-toe/open-heel, below-the-ankle sandal. The PVC upper consists of a wide strap over the toes that measures approximately 1¼ inch wide. There are 3 separately attached molded rose decorations secured by 3 separate rivets. The outer soles are made of rubber or plastics. The sandals are not one piece molded because there is a separately attached cushioned foot bed. This style does not have a foxing or foxing-like band, and is not considered “protective” footwear. You have provided an F.O.B. value of $10.50 per pair. Style #32595 Mini Melissa Ultra 13 is a child’s, closed toe/closed heel, Mary Jane style shoe. The rubber/plastics upper features many small holes throughout and a strap with a lateral side hook and loop closure. The upper and outer sole is predominantly made of molded PVC material with a separately attached cushioned and lined insole. A molded rubber/plastic heart shaped ornament is attached to the upper with one rivet. This style does not have a foxing or foxing-like band, and is not considered “protective” footwear. You have provided an F.O.B. value of $9.00 per pair. Style # 32636 Mini Melissa Ultra Girl + Jason Wu is a child’s, closed-toe/closed-heel, below-the-ankle, Mary Jane style shoe. There is a small hole over the toe area. The rubber/plastic upper features a strap with a hook and loop closure. The upper and outer soles are predominantly made of molded PVC material with a separately attached cushioned and lined insole. There is a rubber/plastic bow attached by one rivet. This style does not have a foxing or foxing-like band, and is not considered “protective” footwear. You have provided an F.O.B. value of $14.50 per pair. Style # 32633 Mini Melissa Mar Sandal is a girl’s, open-toe/open heel, below-the-ankle shoe with a rubber or plastics outer sole. The PVC upper features a wide strap over toes and an ankle strap with a lateral side hook and loop closure. There is a separately molded cushioned foot bed. This style does not have a foxing or foxing-like band, and is not considered “protective” footwear. You have provided an F.O.B. value of $10.00 per pair. Style # 32634 Mini Melissa Aranha XIV BB is a child’s, closed-toe/open-heel, below-the-ankle sandal. The upper and outer sole are made of molded PVC. The shoe features a securely attached, rubber/plastic ornament containing gold glitter suspended in a liquid. This style does not have a foxing or foxing-like band, and is not considered “protective” footwear. You have provided an F.O.B. value of $11.50 per pair. The applicable subheading for the children’s style footwear 32590 - Mini Melissa Mar Sandal III BB, 32633 - Mini Melissa Mar Sandal, 32595 - Mini Melissa Ultra 13, 32636 - Mini Melissa Ultra Girl + Jason Wu, and 32634 - Mini Melissa Aranha XIV BB, will be 6402.99.3177, 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: 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