The tariff classification of footwear from Brazil

NY J80715 February 13, 2003 CLA-2-64:RR:NC:TA:347 J80715 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Jane A. Sheridan Brown Shoe Company, Inc. 8300 Maryland Ave. St. Louis, MO 63105-3693 RE: The tariff classification of footwear from Brazil Dear Ms. Sheridan: In your letter dated January 31, 2003 you requested a tariff classification ruling. The submitted half pair sample is a woman’s high heel fashion shoe, identified as pattern #21061/Vibrant and which you describe as an open toe, open back, slip-on thong sandal. The leather straps of the upper are covered with four rows of metal chain-link ornaments. The outer sole is made of rubber/plastic. The external surface area of the upper of this shoe is a combination of the metal chains, which are tactile and visible on the surface and completely obscure the underlying leather straps, and a small exposed leather toe thong. Generally, ornamentation is not considered upper material unless it completely obscures the underlying material, as is the case here. The constituent material of the upper that accounts for the greatest external surface area on this shoe is metal. Therefore, the applicable subheading for this woman’s shoe, identified as “pattern #21061/Vibrant” will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The rate of duty will be 12.5% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division