The tariff classification of footwear from Brazil

N137175 January 4, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050, 6402.99.3165, 6404.19.3560 Ms. Lisa Pietz Page & Jones, Inc. 2850 Wall Triana Hwy., Suite 205 Huntsville, AL 35824 RE: The tariff classification of footwear from Brazil Dear Ms. Pietz: In your letter dated November 29, 2010 you requested a tariff classification ruling on behalf of your client, JMAC Enterprises, for five styles of women’s shoes. The submitted sample identified as style #240038, is a pair of women’s size 8.5 fashion boots which are approximately 12 inches in height, have 2 ½ inch heels and outer soles composed of rubber/plastics. The functionally stitched rubber/plastic uppers feature a slide fastener closure on the lateral side which facilitates the “putting on” and removal of the boot and a functional strap and “eyelet” closure at the instep. You provided an F.O.B. value of $25.54/pair. The applicable subheading for style #240038, women’s fashion boots will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; which has uppers of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6 percent ad valorem. The submitted sample identified as style #147013, is a pair of women’s size 8.5 slip-on shoes with outer soles and uppers composed of rubber/plastics. Each upper has a decorative “metal element” (as described by you) attached at the instep. This metal ornamentation does not account for more than 10 percent of the external surface area of the upper. You provided an F.O.B. value of $17.20/pair. The submitted sample identified as style #502021, is a pair of women’s size 11 open toe/open heel sandals with outer soles and uppers composed of rubber/plastics. Each upper features three straps at the vamp and instep which secure the sandal to the wearer’s foot. Also featured are three decorative plastic faceted “gems” attached to the top of each sandal. The applicable subheading for style #147013 and style #502021 will be 6402.99.3165, 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; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather; other: other: other: for women: other. The rate of duty will be 6 percent ad valorem for each shoe. The submitted sample identified as style #310098, is a pair of women’s size 8.5 high heel dress shoes with outer soles and heels composed of rubber/plastics and uppers of microfiber textile material. You provided an F.O.B. value of $15.87/pair. The submitted half-pair sample identified as style #515001, is a women’s size 6 open toe/open heel thong sandal which has an outer sole composed of rubber/plastics and an upper of predominately elastic synthetic fiber. The Y-shaped upper features a decorative plastic medallion attached at the instep. You provided an F.O.B. value of $7.63/pair. The applicable subheading for style #310098 and style #515001 will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: not sports footwear and not athletic footwear; footwear with open toes and open heels; footwear of the slip-on type that has neither a foxing or foxing-like band nor is protective; footwear that is not less than 10 percent by weight by weight of rubber or plastics; other: for women. The rate of duty will be 37.5 percent ad valorem for each shoe. 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 http://www.usitc.gov/tata/hts/. 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 (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division