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March 18, 1999

CLA-2-64:RR:NC:TP:347 D89081

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.30.00

Mr. Roger J. Crain
Customs Science Services, Inc.
3506 Frederick Place
Kensington, MD 20895

RE: The tariff classification of a leather sandal with a wood platform from Brazil.

Dear Mr. Crain:

In your letter dated March 4, 1999, written on behalf of your client, Mia Shoes, you requested a tariff classification ruling.

You have submitted a sample of a ladies open toe/open heel slip-on sandal with a leather upper and rubber/plastic sole. The sandal also features a wooden footbed or platform. The leather upper is secured to the sides of the wood footbed by decorative metal studs. The wooden footbed is about 1/2-inch thick and the rubber/plastic outsole under it is about 2-inches thick. We agree that this sandal fits the HTS description of leather-upper, rubber/plastic sole footwear “made on a base or platform of wood.” The wood footbed supports the entire foot, and a small leather patch or heel pad (about 3-inched long and stamped “MIA”) is affixed to the top surface of the wood footbed at the heel. Since this heel pad does not extend the length of the entire foot, it does not constitute an “inner sole” for purposes of subheading 6403.30 of the tariff schedule.

The applicable subheading for the sandal will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, 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.

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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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