The tariff classification of footwear from Brazil

N309872 March 12, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Ahmad Alkabbani Ilhabela Holdings 520 West 27th Street New York, NY 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 five styles. You have included descriptive literature, photographs for each style, and samples. Your samples were examined and will be returned. Styles 32583 Melissa Harmonic Chrome IV, 32602 Melissa Harmonic Chrome III, and 32626 Melissa Harmonic + Jason Wu V, are women’s, open-toe/open-heel, flip-flop sandals. The “V” shaped strap uppers of each style consist of rubber or plastics and have a thong between the first and second toes. The uppers are assembled to the soles by plugs which penetrate the rubber/plastics molded outer soles. The sandals do not have foxing bands or foxing-like bands, and are not “protective.” All styles feature one bow attached by one rivet to the uppers. The F.O.B. values range from $11.50 -$12.50 per pair. Style # 32632 Melissa Harmonic Garden VIII is a woman’s open-toe/open-heel flip-flop thong sandal. The “V” shaped strap upper consists of a rubber or plastics and has a thong which goes between the first and second toes. The upper strap and thong are assembled to the sole by plugs which penetrate the rubber/plastics molded outer sole. The sandal does not have a foxing or a foxing-like band and is not “protective.” The sandal features two roses, attached by one rivet each, to the forefoot. The F.O.B. value is $11.50 per pair. The applicable subheading for the woman’s styles 32583 Melissa Harmonic Chrome IV, 32602 Melissa Harmonic Chrome III, 32626 Melissa Harmonic + Jason Wu V, and 32632 Melissa Harmonic Garden VIII, 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 (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: for women. The rate of duty will be 6 percent ad valorem For style # 32587 Mel Rain Boot II, this office needs additional information. Please provide the identity of materials used to make the lining and the plush cuff. 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