The tariff classification of footwear from Brazil

N307724 December 10, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Danny Shahrabani Azure JSD LLC PO Box 750816 Forest Hills, NY 11375 RE: The tariff classification of footwear from Brazil  Dear Mr. Shahrabani: In your letter dated November 18, 2019, you requested a tariff classification ruling. Included with your submission are photographs and descriptive literature. You also have provided email correspondence for clarification. The submitted photographs show a woman’s open toe/open heel, below-the-ankle, thong sandal identified as “Maithe Leather Sandal.” The upper consists of rubber or plastics straps sewn in a V-shape with a thong between the first and second toes. The outer sole and insole are also made of rubber/plastics. You provided an F.O.B. value of $6 per pair. The applicable subheading for the woman’s style “Maithe Leather Sandal” will be 6402.99.3165, 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: other: other: other: for women: 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division