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PD I88680

December 17, 2002

CLA-2-64:LA:S:T:1:4:D27 I88680

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.90

Ms. Amanda Wilson
Dillard’s Inc.
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of women’s sandals from Brazil

Dear Ms. Wilson:

In your letter dated December 11, 2002, on behalf of Dillard’s Inc., you requested a tariff classification ruling for footwear.

The sandal, called Morocco, is an open toe, open high wedge heel. The sandal is held to the foot by ankle straps secured by a metal buckle. The sandal has a leather upper and a leather outer sole. The leather upper is partially covered with decorative plastic beads. The beads are strung onto a plastic cord which is sewn directly to the leather.

The applicable subheading for style Morocco will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of leather, not covering the ankle, for other persons. The duty rate will be 10% ad valorem.

The sample will be returned as requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact Field National Import Specialist Rene LaRue at 562-366-5723 or National Import Specialist Richard Foley at 646-733-3042.

Sincerely,

Vera Adams
Port Director
Los Angeles-Long Beach Seaport

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