The tariff classification of footwear from Brazil

NY I83925 July 22, 2002 CLA-2-64:RR:NC:TA:347 I83925 CATEGORY: Classification TARIFF NO.: 6403.91.90 ; 6403.99.90 Ms. Amanda Wilson Dillard’s, Inc. 1600 Cantrell Little Rock, AR 72201 RE: The tariff classification of footwear from Brazil Dear Ms. Wilson: In your letter dated July 1, 2002 you requested a tariff classification ruling for three styles of women’s leather upper boots and one women’s leather upper high heel slip-on shoe. You have only provided the style names and a photograph of these four all leather upper footwear items instead of actual samples but you also did provide samples of the plastic heels and the outer soles that each boot or shoe features. Based on the photographs, we are able to provide a classification ruling in this instance. Style Paulo is a woman’s boot with a leather upper, a side zipper closure and an approximately 1-inch high rubber/plastic heel. The outer sole consists of leather with numerous rubber dots inserted through holes in the leather. These large circular rubber dots range from one-fifth to one quarter of an inch in diameter and protrude high enough out and up from the leather so that they become the constituent material of the outer sole with the greatest surface area in contact with the ground. We will consider this boot to have a rubber/plastic sole. Style Delta is a woman’s boot with a leather upper, a side zipper closure, a decorative metal side buckle with a leather belt and an approximately 2 ½-inch high rubber/plastic heel. The outer sole consists of leather with numerous rubber dots inserted through holes in the leather. These large circular rubber dots range from one-fifth to one quarter of an inch in diameter and protrude high enough out and up from the leather so that they become the constituent material of the outer sole with the greatest surface area in contact with the ground. We will consider this boot to have a rubber/plastic sole. Style Pretty is a woman’s slip-on shoe with a leather upper that does not cover the ankle and an approximately 2 ½-inch high rubber/plastic heel. The outer sole consists of leather with numerous rubber dots inserted through holes in the leather. These large circular rubber dots range from one-fifth to one quarter of an inch in diameter and protrude high enough out and up from the leather so that they become the constituent material of the outer sole with the greatest surface area in contact with the ground. We will consider this shoe to have a rubber/plastic sole. Style Tara is a woman’s boot with a leather upper, a side zipper closure and an approximately 3-inch high heel. As you state, the outer sole on this boot consists of leather with four large rubber rectangular patches that are inserted through cutouts in the leather so that these rubber patches protrude high enough out and up from the leather and also cover enough of the sole to make rubber the constituent material of the outer sole in contact with the ground. We consider this boot to have a rubber/plastic sole. The applicable subheading for the three women’s boots identified as Style Paulo, Style Delta, and Style Tara will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics or composition leather and uppers of leather, which is not “sports footwear”, which covers the ankle and which is for women. The rate of duty will be 10% ad valorem. The applicable subheading for the woman’s shoe, identified as Style Pretty, will be 6403.99.90, HTS, which provides for footwear with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; and which is for women. The rate of duty will be 10% ad valorem. We are returning the submitted sample soles and heels as you requested. In the future, please provide samples of the actual footwear to be ruled on, not merely photographs. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division