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NY F87547




May 26, 2000

CLA-2-64:RR:NC:TA:347 F87547

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.9065

Ms. Audrey Kemp
Fritz Companies, Inc.
9255 Customhouse Plaza, Suite A
San Diego, CA 92173

RE: The tariff classification of footwear from Brazil

Dear Ms. Kemp:

In your letter dated May 19, 2000, on behalf of South Cone Inc., you requested a tariff classification ruling.

The submitted half pair sample slip-on sandal identified as “Style #1821”, is, you state, a sandal that is exclusively made for women. It has an upper consisting of four braided tubular ¼-inch wide leather straps, which pass across the instep and over the toes, and penetrate into a contour arched rubber/plastic midsole. The sandal also has a rubber/plastic outer sole and you indicated in your letter, that the sandal is valued at $3.50 per pair.

The applicable subheading for this sandal, identified as “Style #1821”, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of rubber, plastic or composition leather; which is not “sports footwear”; which does not cover the ankle; which is for women; and which is valued over $2.50 per pair. The rate of duty will be 10% 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 Richard Foley at 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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