The tariff classification of footwear from Brazil

N308936 February 7, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165: 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 January 14, 2019, you requested a tariff classification ruling for 5 styles. You have included descriptive literature, photographs of each style, and samples. Your samples will be returned. Style # 31510 Mini Campana Zig Zag VI is a child’s, closed-toe/closed heel, below-the-ankle, Mary Jane-style shoe. The rubber/plastics upper features a strap design with an adjustable hook and loop closure. The durable outer sole is made of rubber or plastics. The upper and outer soles are predominantly made of one piece molded PVC (polyvinyl chloride) material with a separately attached cushioned and lined insole. Style # 32408 - Melissa Possession is a woman’s, closed-toe/open-heel, below-the-ankle, sandal. The upper and outer soles are predominantly made of one piece molded PVC material with a separately attached cushioned insole. The shoe has an adjustable buckle closure on the lateral side. The vamp of the shoe has several slit openings. Style # 32562 - Mini Melissa Furadinha Babouche is a child’s, closed-toe/open-heel, below-the-ankle, clog-style shoe. The upper and outer soles are predominantly made of one piece molded PVC material with a separately attached, lined insole. The heel strap has an adjustable hook and loop closure with two rivets attached to the outer sole. The vamp of the shoe has several circular vent holes. Style # 32569 - Mini Melissa Francxs is a child’s closed-toe//open-heel, below-the-ankle, sandal. The upper and outer soles are made of one piece molded PVC material, with a separately attached cushioned insole. The shoe has a heel strap with a loop and hook closure. The vamp of the shoe has several slit openings. Style # 32573 - Melissa Lip Ad is a woman’s open-toe/open-heel, below-the-ankle sandal. The 100 percent PU synthetic upper has straps covering the toe and ankle, and penetrating the PVC outer sole. The clear heel strap has a buckle closure on the lateral side. The applicable subheading for styles 32408 - Melissa Possession and 32573 - Melissa Lip Ad, 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: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for children’s styles, the 31510 - Mini Campana Zig Zag VI , the 32562 - Mini Melissa Furadinha Babouche, and the 32569 - Mini Melissa Francxs, 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. You have also inquired as to whether footwear classified in the above subheadings is eligible for preferential duty treatment associated with a trade program or agreement with Brazil. Presently the items are not eligible for duty free treatment.   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