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The tariff classification of a ladies sandal from India
Issued July 26, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E84280 (July 26, 1999)
Tariff classification
HTS codes: 6403.20.00
Headings: 6403
Product description
You submitted one sample which is a ladies sandal which has no style or article number, but you call it a "Chappals." The upper consists of a leather cross strap decorated with borders, golden threads and a red tassle. A thin braided band from this strap goes to the front end of the shoe. A big toe holder strap is passed under the upper layer of the sole to form a loop. The toe holder is also decorated with golden threads. The sole is leather. We note that the submitted sample is not marked with the country of origin. Therefore if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, the shoes would not be considered legally marked under the provisions of 19 C.F.R.134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit."
CBP rationale
The applicable subheading for the above shoe will be 6403.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather, not including accessories or reinforcements; in which the outer sole is predominately leather; which is other than "sports footwear"; in which the uppers consist of leather straps across the instep and around the big toe.
Full text
PD E84280 July 26, 1999 Mohan Parasnis 18912 Presley Circle Cerritos, CA 90703 CLA-2-64-NO:CO:FNIS D09 CATEGORY: Classification TARIFF NO.: 6403.20.00 Dear Mr. Parasnis: RE: The tariff classification of a ladies sandal from India Dear Mr. Parasnis: In your letter dated June 29, 1999, you requested a tariff classification ruling. You submitted one sample which is a ladies sandal which has no style or article number, but you call it a "Chappals." The upper consists of a leather cross strap decorated with borders, golden threads and a red tassle. A thin braided band from this strap goes to the front end of the shoe. A big toe holder strap is passed under the upper layer of the sole to form a loop. The toe holder is also decorated with golden threads. The sole is leather. We note that the submitted sample is not marked with the country of origin. Therefore if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, the shoes would not be considered legally marked under the provisions of 19 C.F.R.134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit." The applicable subheading for the above shoe will be 6403.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather, not including accessories or reinforcements; in which the outer sole is predominately leather; which is other than "sports footwear"; in which the uppers consist of leather straps across the instep and around the big toe. The rate of duty will be free. 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. Sincerely, Leticia Moran Port Director New Orleans, LA
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