The tariff classification of footwear from Brazil

N309874 March 13, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.91.8091; 6402.99.3177 Mr. Ahmad Alkabbani Ilhabela Holdings 520 w 27th Street New York, New York 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 5 styles. You have included descriptive literature, photographs for each style, and samples. Your samples were examined and will be returned. Style 32597 Mini Melissa Sugar Rain Princess is a child’s, closed toe/closed heel, above-the-ankle boot. The upper and outer sole are made of molded rubber/plastics. It has a strap with a snap closure on the lateral side of the shaft. The boot has a separately attached cushioned insole. The rubber/plastics bow is attached by one rivet in front of the ankle. The F.O.B. value is $12.00 per pair. The applicable subheading for the child’s boot, 32597 Mini Melissa Sugar Rain Princess, will be 6402.91.8091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear; covering the ankle: other: other: other: valued over $6.50 but not over $12/pair: other: other. The rate of duty will be 90 cents/pr. + 20% ad valorem. Style number 32592 Mini Melissa Ultragirl Flower is a girl’s closed toe/closed heel, below-the-ankle, Mary Jane style shoe. The upper and outer sole are made of molded rubber/plastics. A strap secures it to the foot with a sewn-on hook and loop, lateral side closure. The shoe has a separately attached cushioned insole. The two rubber/plastics molded flowers are attached by one rivet, each, over the forefoot. The F.O.B. value is $10.50 per pair. Style number 32419 Mini Melissa Campana Croc is a girl’s closed toe/closed heel, below-the-ankle, Mary Jane style shoe. The rubber/plastics upper and outer sole feature a strap with a sewn-on hook and loop lateral side closure. The shoe has a separately attached cushioned insole. There are small openings throughout the shoe. The F.O.B. value is $13.00 per pair. Style number 32709 Mini Melissa Ultragirl + Hello is a child’s, closed toe/closed heel, below-the-ankle, Mary Jane style shoe. The upper and outer sole are made of rubber/plastics. The molded upper has a strap with a sewn-on hook and loop lateral side closure. The shoe has a separately attached cushioned insole. There is a small hole over the toe area. The “Hello Kitty” design is printed on the external surface of the upper. The F.O.B. value is $11.20 per pair Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. Style number 32594 Mini Melissa Ultragirl Princess is a child’s, closed toe/closed heel, below-the-ankle, Mary Jane style shoe. The upper and outer sole are made of rubber/plastics. The molded upper and outer sole have a strap with a sewn-on hook and loop lateral side closure. The shoe has a separately attached cushioned insole. The rubber/plastics bow ornament is securely attached to the forefoot. The F.O.B. value is $10.00 per pair The applicable subheading for styles 32592 Mini Melissa Ultragirl Flower, 32419 Mini Melissa Campana Croc, 32709 Mini Melissa Ultragirl + Hello, and 32594 Mini Melissa Ultragirl Princess 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