D80503 D8 Ruling Active

The tariff classification of footwear from Brazil

Issued August 6, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6403.99.9065

Headings: 6403

Product description

The tariff classification of footwear from Brazil

CBP rationale

The applicable subheading for this shoe will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, other than "athletic" footwear, with uppers of leather and outer soles of rubber or plastics or composition leather, not covering the ankle, and valued over $2.

Full text

NY D80503 August 6, 1998 CLA-2-64:RR:NC:TA:347 D80503 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Jane A. Sheridan Pagoda 8300 Maryland Ave. St. Louis, MO 63105 RE: The tariff classification of footwear from Brazil Dear Ms. Sheridan: In your letter dated July 17, 1998 you requested a tariff classification ruling. The submitted sample is a woman's slip-on loafer, your Pattern "Stockard-18". It has a suede leather upper that has been decoratively coated on the surface with a pattern of thin plastic, closely spaced, small shiny black disks. The shoe also has a rubber/plastic outer sole and heel. The applicable subheading for this shoe will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, other than "athletic" footwear, with uppers of leather and outer soles of rubber or plastics or composition leather, not covering the ankle, and valued over $2.50 per pair. The rate of duty will be 10% 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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