CBP Ruling I87555 — The tariff classification of footwear from Brazil.

Tariff classification

Headings: 6403

Product description

The submitted half pair sample, identified as Style CAMERA601-red, is a woman’s open-toe, open heel, slip-on shoe. The shoe has an upper that consists of two approximately 1 ½-inch leather straps that are nailed to the side quarters and traverse to the middle of the vamp where they are fastened together by an adjustable metal buckle closure. The shoe also has a wooded platform with a 1 ¼-inch heel, a heel pad that is affixed to the top surface of the wooded footbed at the heel and a rubber/plastic outsole. Since this heel pad does not extend the length of the entire foot, it does not constitute an “inner sole” for purposes of subheading 6403.30 of the tariff schedule.

CBP rationale

The applicable subheading for Styles CAMERA601-red, CAMERA001-black, CAMERA201-brown, CAMERA820-orange and CAMERA320-green, will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers 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 I87555 November 6, 2002 CLA-2-64: RR: NC: TA: 347 I87555 CATEGORY: Classification TARIFF NO.: 6403.30.00 Ms. Amanda Wilson Dillard’s Incorporated 1600 Cantrell Little Rock, AR 72201 RE: The tariff classification of footwear from Brazil. Dear Ms. Wilson: In your letter dated October 23, 2002, you requested a tariff classification ruling. The submitted half pair sample, identified as Style CAMERA601-red, is a woman’s open-toe, open heel, slip-on shoe. The shoe has an upper that consists of two approximately 1 ½-inch leather straps that are nailed to the side quarters and traverse to the middle of the vamp where they are fastened together by an adjustable metal buckle closure. The shoe also has a wooded platform with a 1 ¼-inch heel, a heel pad that is affixed to the top surface of the wooded footbed at the heel and a rubber/plastic outsole. Since this heel pad does not extend the length of the entire foot, it does not constitute an “inner sole” for purposes of subheading 6403.30 of the tariff schedule. You state that Style CAMERA601-red represents the following styles CAMERA001-black, CAMERA201-brown, CAMERA820-orange and CAMERA320-green the only differences being in style number and color. This office will presume that in materials and construction, all these listed footwear styles will be the same as the representative sample. The applicable subheading for Styles CAMERA601-red, CAMERA001-black, CAMERA201-brown, CAMERA820-orange and CAMERA320-green, will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers 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. We are returning the sample as requested. 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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