United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J86279 - NY J86331 > NY J86306

Previous Ruling Next Ruling
NY J86306




July 7, 2003

CLA-2-64:RR:NC:TA:347 J86306

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Linda Broadford
Ralph Lauren Footwear
1895 J.W. Foster Blvd.
Canton, MA 02021

RE: The tariff classification of footwear from Brazil or Italy.

Dear Ms. Broadford:

In your letter dated June 16, 2003 you requested a tariff classification ruling.

The submitted half pair sample, identified as Item #Jelena WLS04-HSS4, is a women’s high heeled, open-toe, open-heel, slip-on fashion shoe. This sandal-type shoe has a leather upper that consists of a single 1 ½-inch wide leather vamp strap with a thinner textile accessory strap overlay that is held in place on the upper by two leather belt loops and two metal rivets. The shoe also has a leather footbed insole and leather and rubber outer sole with rubber being the constituent material that mostly contacts the ground.

The applicable subheading for the shoe identified as Item #Jelena WLS04-HSS4, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; and which is for women. The rate of duty will be 10% ad valorem.

We are returning the sample as you requested.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: