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NY H84474

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August 24, 2001

CLA-2-64:RR:NC:TA:347 H84474

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.20.0000 ; 6406.99.3060

Mr. Steve Chavez
Chaco Sandals
1407 4000 Lane
Paonia, CO 81428

RE: The tariff classification of footwear outer soles and footbeds from Italy.

Dear Mr. Chavez:

In your letter dated August 1, 2001 you requested a tariff classification ruling.

The submitted sample items are described by you as three rubber/plastic sandal outsoles, identified as Samples 2, 3 and 4, and one rubber/plastic sandal “footbed,” identified as Sample 1, to which you state, a rubber/plastic outsole and “webbing” will be applied after importation. You also state that the submitted samples have been produced domestically, but you are contemplating the importation into the U.S. of these four, very similar if not identical rubber/plastic footwear items produced in Italy.

The applicable subheading for the three outsoles, identified as Samples 2, 3 and 4, in all sizes, will be 6406.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear which are outer soles and heels of rubber or plastics. The rate of duty will be 2.7% ad valorem.

The applicable subheading for the “footbed” identified as Sample 1, in all sizes, will be 6406.99.3060, HTS, which provides for parts of footwear which are not outer soles or outer heels of rubber or plastics, or uppers or their parts, and which are of rubber or plastics. The rate of duty will be 5.3% 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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See also:

• Tariff No.: 6406.20.00 - Outer soles and heels for footwear, of rubber or plastics
• Tariff No.: 6406.99.30 - Parts of footwear, nesoi; removable insoles,heel cushions, etc; gaiters, leggings, etc, & pts. thereof; all the foregoing of rub./plast.