The tariff classification of two styles of ladies' footwear from Italy

PD I84331 August 9, 2002 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6403.99.20 Mr. Rodney Ralston Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of two styles of ladies' footwear from Italy Dear Mr. Ralston: In your letter dated July 17, 2002 you requested a tariff classification ruling on behalf of your client, Patricia Green, Inc. Samples of style numbers 62777 and 62008 were included with your submission. Style #62777 is a ladies' open-toed, open-heeled sandal. It features an outer sole of rubber that is glued to a wooden base. The upper is comprised of a three-inch-wide leather strap that extends across the top of the wearer's foot. Style #62008 is also a ladies' open-toed, open-heeled sandal with a rubber outer sole glued to a wooden base. A plastic insole is glued to the other side of this base. The upper is comprised of two leather straps that buckle at the top of the wearer's foot. In addition, please note that the country of origin of style #62777 is notated in pen. Therefore, if imported as is, it will not meet the country of origin marking requirements set out in 19 USC 1304, which state that “every article of foreign origin... imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article… will permit in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article.” We are returning the samples as you requested. The applicable subheading for style #62777 will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and uppers of leather; which is other than sports footwear; which is made on a base or platform of wood; and which does not have an inner sole. The rate of duty will be free. The applicable subheading for style #62008 will be 6403.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and uppers of leather; which is other than sports footwear; which is made on a base or platform of wood; which has an inner sole; and which does not cover the ankle. The duty rate will be 8 percent 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 this 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, New York