The tariff classification of footwear from Brazil

N266917 August 4, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.99.1000 Ms. Jacquelilne Lindstedt Jackie Lindsted Design, LLC 37 Mountain View Road Gray ME 04039 RE: The tariff classification of footwear from Brazil Dear Ms. Lindstedt: In your electronic letter dated July 21, 2015, you requested a tariff classification ruling. The photograph submission identified as style # JB-001 “Georgia” is a women’s open toe/open heel, below-the-ankle, slip-on sandal with an outer sole of rubber or plastics. The crisscrossed leather straps comprising the upper is attached to a wooden base with metal nails. You provided an F.O.B. value of over $28.00 per pair. You suggested classification of 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision other than footwear made on a base or platform of wood, not having an inner sole or a protective metal toe cap. We disagree. Since the sandal is on a base platform of wood not having an inner sole it will be more appropriately classified in this subheading. The applicable subheading for the style # JB-001 “Georgia” will be 6403.99.1000, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; footwear with outer soles of rubber or plastics which does not cover the ankle: other footwear: other: footwear made on a base or platform of wood not having an inner sole or a protective metal toe-cap. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stacey Kalkines at: STACEY.KALKINES@CBP.DHS.GOV Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division