The tariff classification of footwear from Brazil

NY F83076 February 22, 2000 CLA-2-64:RR:NC:TA:347 F83076 CATEGORY: Classification TARIFF NO.: 6403.30.0000 Mr. John B. Pellegrini Ross & Hardies Park Avenue Tower 65 East 55 Street New York, NY 10022-3219 RE: The tariff classification of footwear from Brazil Dear Mr. Pellegrini: In your letter dated February 10, 2000, on behalf of your client Genesco Inc., you requested a tariff classification ruling. The submitted half pair sample, identified by you as “Stock Nos. 710319”, is a woman’s slip-on sandal, with open toes and open heels. The sandal, as you state, has a wood platform bottom with an integrated wood heel. It also has a cemented-on rubber/plastic outer sole and separate rubber/plastic heel, with rubber/plastics accounting for the greatest external surface area material in contact with the ground. The upper consists of a single 2-inch wide band of leather that passes across the instep and is attached to sides of the wood platform with screws. The sandal does not have an insole and the wearer’s foot rests mostly on the top surface of the wood platform bottom, except for the heel, which rests on a narrow, 3-inch long oblong shaped, thin leather heel seat. The applicable subheading for the sandal, Stock No. 710319, will be 6403.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with outer soles of rubber, plastics, leather or composition leather and uppers of leather; which is made on a base or platform of wood; which does not have a separate inner sole upon which the wearers foot would rest and which extends the length of the wearer’s foot; and which does not have a protective metal toe-cap. The rate of duty will be Free. 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