The tariff classification of footwear from Germany

NY F88438 June 21, 2000 CLA-2-64:RR:NC:TA:347 F88438 CATEGORY: Classification TARIFF NO.: 6402.99.18 ; 6403.99.90 Ms. Mei C. Li Superb Customs Brokers, Inc. 149-10 183rd St. Jamaica, NY 11413 RE: The tariff classification of footwear from Germany Dear Ms. Li: In your letter dated June 9, 2000, on behalf of your client Goldman and Marcus, Inc., you requested a tariff classification ruling. The two submitted half pair “Birkenstock” sandal samples, with no style numbers indicated, are described as follows: Sample #1 – An open-toe, open-heel unisex sandal, with a leather upper consisting of two 1-1/2 inch wide, “X” configured crossed leather straps, a deep contour molded footbed midsole with a leather sock liner and a cemented-on rubber/plastic outer sole. You state that the sandal will be valued at over $20 per pair and is intended for wear by both men and women. Sample #2 – A closed-toe, open-heel unisex sandal, with a plastic upper that has an adjustable metal side buckle, a deep contour molded footbed midsole with a leather sock liner and a cemented-on rubber/plastic outer sole. The applicable subheading for the sandal, identified above as Sample #1, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued over $2.50 per pair; and which is for women, or is commonly worn by both sexes. The rate of duty will be 10% ad valorem. The applicable subheading for the sandal, identified as Sample #2, will be 6402.99.18, HTS, which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division