CBP Ruling I85806 — The tariff classification of footwear from Brazil

Tariff classification

Headings: 6403

Product description

The submitted half pair sample is a woman’s platform thong sandal, identified by you as SKU #250514 and style name “Demi.” This open-toe, open-heel, slip-on shoe has a rubber/plastic outer sole, a wood platform midsole and an upper that consists of thin round leather straps that have decorative wood cylinder and bead-like pieces, which slide around and cover but do not completely obscure the leather straps beneath them. In fact, the rear 2-inch end portions of the straps of this Y-configured leather thong strap upper do not have any ornamental wood accessories at all and the leather toe thong portion also includes a transparent plastic tube-like toe accessory piece. We consider this shoe to have an upper that is predominately leather and we note that it does not have a separate insole.

CBP rationale

The applicable subheading for this sandal, identified as style name “Demi”, SKU #250514, will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers (excluding all accessories and reinforcements) 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.

Full text

NY I85806 September 16, 2002 CLA-2-64:RR:NC:TA:347 I85806 CATEGORY: Classification TARIFF NO.: 6403.30.00 Ms. Kelly Spivey FedEx Trade Networks 4111-A Rose Lake Drive Charlotte, NC 28217 RE: The tariff classification of footwear from Brazil Dear Ms. Spivey: In your letter dated August 29, 2002, on behalf of Rack Room Shoes, Inc., you requested a tariff classification ruling. The submitted half pair sample is a woman’s platform thong sandal, identified by you as SKU #250514 and style name “Demi.” This open-toe, open-heel, slip-on shoe has a rubber/plastic outer sole, a wood platform midsole and an upper that consists of thin round leather straps that have decorative wood cylinder and bead-like pieces, which slide around and cover but do not completely obscure the leather straps beneath them. In fact, the rear 2-inch end portions of the straps of this Y-configured leather thong strap upper do not have any ornamental wood accessories at all and the leather toe thong portion also includes a transparent plastic tube-like toe accessory piece. We consider this shoe to have an upper that is predominately leather and we note that it does not have a separate insole. You state that this shoe will be valued at $10 per pair. The applicable subheading for this sandal, identified as style name “Demi”, SKU #250514, will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers (excluding all accessories and reinforcements) 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. 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, National Commodity Specialist Division

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