The tariff classification of leather footwear from Kenya.

NY F80863 January 24, 2000 CLA-2-64:RR:NC:TP:347 F80863 CATEGORY: Classification TARIFF NO.: 6403.99.75 Mr. Matthew Meyer Sandals For Africa P.O. Box 4494 Ann Arbor, MI 48106 RE: The tariff classification of leather footwear from Kenya. Dear Mr. Meyer: In your letter dated December 24, 1999, you requested a tariff classification ruling. You have submitted a sample of what you state is a pair of women’s leather sandals, style name “Akala,” which you state are made from used automobile tires. You state you had obtained a binding ruling for these shoes in 1996, PD A84781, but that the sandal has changed considerably since then, and you ask for an updated ruling. This open toe, open heel slip-on sandal has a leather upper and a rubber outer sole, valued under $2.50 per pair. The applicable subheading for the “Akala” sandal will be 6403.99.75, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and/or plastics, and uppers of leather, not covering the ankle, for other persons, valued under $2.50 per pair. The rate of duty will be 7% ad valorem. 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 Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division