The tariff classification of footwear from Brazil

NY G81745 October 23, 2000 CLA-2-64:RR:NC:TA:347 G81745 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Ann Vietello Entienne Aigner 47 Brunswick Ave. Edison, NJ 08818-3111 RE: The tariff classification of footwear from Brazil Dear Ms. Vietello: In your letter dated September 28, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as “Style Starboard,” is a woman’s open-toe, open-heel slip-on casual shoe. The shoe’s upper consists of a single 3-inch wide strap-like vamp that narrows to about ¾-inches above the toes. You have provided a “Declaration” which states that the external surface area of this shoe’s upper material is made of woven strips of natural straw obtained from the “Buriti palm tree” found in Brazil. We will presume that this statement is correct and for classification purposes the upper’s external surface consists of a woven natural plaiting material. You also indicate that the upper is lined with a man-made material and we note that the shoe has a molded rubber/plastic bottom/outer sole with a unit molded, 1-3/4 inch high platform heel. Therefore, the applicable subheading for this shoe, identified as Style Starboard, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is not predominately leather, composition leather, textile materials, or rubber or plastics, and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% ad valorem. We are returning the sample as you requested. 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