The tariff classification of footwear from Brazil or Italy.

NY J86306 July 7, 2003 CLA-2-64:RR:NC:TA:347 J86306 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Linda Broadford Ralph Lauren Footwear 1895 J.W. Foster Blvd. Canton, MA 02021 RE: The tariff classification of footwear from Brazil or Italy. Dear Ms. Broadford: In your letter dated June 16, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as Item #Jelena WLS04-HSS4, is a women’s high heeled, open-toe, open-heel, slip-on fashion shoe. This sandal-type shoe has a leather upper that consists of a single 1 ½-inch wide leather vamp strap with a thinner textile accessory strap overlay that is held in place on the upper by two leather belt loops and two metal rivets. The shoe also has a leather footbed insole and leather and rubber outer sole with rubber being the constituent material that mostly contacts the ground. The applicable subheading for the shoe identified as Item #Jelena WLS04-HSS4, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers 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; and which is for women. The rate of duty will be 10% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division