863079 86 Ruling Active

The tariff classification of a woman's sandal from Italy.

Issued May 23, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.99.15

Headings: 6402

Product description

The tariff classification of a woman's sandal from Italy.

Full text

NY 863079 May 23,1991 CLA-2-64:S:N:N3D:347-T 863079 CATEGORY: Classification TARIFF NO.: 6402.99.15 Mr. Ralph Navedo Inter Maritime Forwarding Co., Inc. 156 William St. New York, NY 10038 RE: The tariff classification of a woman's sandal from Italy. Dear Mr. Navedo: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : May 6, 1991 ON BEHALF OF : Alfa Shoe Corp. DESCRIPTION OF MERCHANDISE : A woman's casual sandal, style number 0099, with an open toe, open heel, transparent vinyl plastic strap upper that has a plastic thong toe piece, and a rubber/plastic outer sole. The sandal also has a decorative flower shaped ornament made of a plastic and leather laminate that is secured to the upper by means of a central metal rivet. We consider this "flower" to be a loosely attached appurtenance which, based on previous Customs ruling decisions, will be dis- regarded for external surface area measurements involving footwear uppers. HTS PROVISION : Certain footwear in Chapter 64 HTS SUBHEADING : 6402.99.15 RATE OF DUTY : 6 percent ad valorem A copy of this ruling letter should be attached to 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. Sincerely, Jean F. Maguire Area Director New York Seaport

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