The tariff classification of footwear from Brazil

N307236 November 8, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Mr. Danny Shahrabani Azure JSD LLC PO Box 750816 Forest Hills, NY 11375 RE: The tariff classification of footwear from Brazil Dear Mr. Shahrabani: In your electronic ruling request letter dated October 31, 2019, you requested a tariff classification ruling. An image in lieu of a sample was submitted along with your request. The subject merchandise, identified as Maithe Leather Sandal, is a woman’s, slip-on, flat shoe that does not cover the ankle. The upper consists of two sewn leather straps in a “V” shape with a thong between the first and second toes. It has a leather wrapped footbed and a rubber or plastics outer sole. The applicable subheading for the Maithe Leather Sandal, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: Valued over $2.50 /pair: other: other: for women: other. The rate of duty will be 10 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 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, Steven A. Mack Director National Commodity Specialist Division