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NY J87745




August 14, 2003

CLA-2-64: RR: NC: TA: 347 J87745

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.30.00

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

RE: The tariff classification of footwear from Brazil.

Dear Ms. Broadford:

In your letter dated July 25, 2003, you requested a tariff classification ruling.

The two submitted samples are described as follows:

Style # ALW63181, is a woman’s open-toe, open heel, slip-on shoe. The shoe has an upper that consists of two approximately 1 -inch wide flower-pattern leather straps that are nailed to the side quarters and crisscross over the middle of the vamp. The shoe also has a wooded platform with a 2 -inch high wooden heel with a rubber/plastic heel tip, a leather heel pad that is affixed to the top surface of the wooded footbed at the heel and a rubber/plastic outsole. 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.

Style #WBLS04-WB56, is a woman’s open-toe, open heel, slip-on shoe. The shoe has an upper that consists of an approximately 1 -inch wide leather strap that is nailed to the side quarters and traverse over the middle of the vamp. The shoe also has a wooded platform with a ¾-inch rubber/plastic heel, a leather heel pad that is affixed to the top surface of the wooded footbed at the heel and a rubber/plastic outsole. 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 Style # ALW63181 and Style # WBLS04-WB56, 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.

We are returning the samples 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 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,

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