The tariff classification of footwear from Germany

NY G83561 November 2, 2000 CLA-2-64:RR:NC:TA:347 G83561 CATEGORY: Classification TARIFF NO.: 6403.99.6075 ; 6403.99.9065 Ms. Linda Shields Liberty Customs Brokerage The Peace Bridge Plaza, 3rd Floor Buffalo, NY 14213 RE: The tariff classification of footwear from Germany Dear Ms. Shields: In your letter dated October 19, 2000, on behalf Soma Equity Limited, you requested a tariff classification ruling. From the picture illustrations and the footwear invoice detail sheet that you have submitted with this request and after our telephone conversation regarding this item, we were able to determine the applicable classifications without the need to examine the actual sample shoes. The two items are a men’s and a women’s version of an open-toe, open-heel sandal, both with leather uppers, featuring similar wide adjustable straps with metal buckles at the instep and over the toes. Your submitted invoice states that both these sandals have cork insoles/midsoles and molded rubber/plastic outer soles. The women’s version has a separately defined molded heel, while the men’s version has a wedge shaped bottom. You have provided a manufacturer’s style number 35710-0103 for the men’s sandal and 24072-7080 for the women’s sandal, and you also state that the men’s sandal is valued at $20 per pair, while the women’s sandal is valued at $22 per pair. We will presume that neither sandal has a pigskin leather upper. The applicable subheading for the men’s sandal, identified as style 35710-0103, will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which does not have a pigskin upper; and which is for men. The rate of duty will be 8.5% ad valorem. The applicable subheading for the women’s sandal, identified as 24072-7080, will be 6403.99.9065, (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; which does not have a pigskin upper; and which is for women. The rate of duty will be 10% 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