The tariff classification of footwear from India

NY K87372 July 19, 2004 CLA-2-64:RR:NC:SP:247 K87372 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Maria E. Julia Newport News, Inc. 711 Third avenue, 4th Floor New York, NY 10017 RE: The tariff classification of footwear from India Dear Ms. Julia: In your letter dated June 25, 2004 you requested a tariff classification ruling. The submitted half pair sample, identified as Style/Item #S05-09-090, is a women’s open-toe, open-heel sandal with a suede leather, “Y” configured toe-thong strap upper, the ends of which penetrate and are secured under the insole. The leather upper is decorated with numerous sewn-on stone beads and a large round mother of pearl shell accessory at the instep. The sandal also has a flat rubber/plastic outer sole and a ½-inch high rubber/plastic heel. You state that this sandal will be valued at over $6 per pair. The applicable subheading for the women’s sandal identified as Style/Item #S05-09-090 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s 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; for other persons. 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