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The tariff classification of footwear from Spain.
Issued April 6, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K84465 (April 6, 2004)
Tariff classification
HTS codes: 6403.30.0000
Headings: 6403
Product description
The submitted half-pair sample, identified as Style # 87950, is a women’s, closed-toe, open-heel slip-on shoe that does not cover the ankle. The clog-like shoe has a suede leather upper that has an approximately ¼-inch wide leather trim that is sewn to the top-line of the vamp and tacked around the lower perimeter with metal grommets. The shoe also has a wooden platform with an approximate 2-inch heel, a 2 ½-inch wide heel pad and a rubber/plastic outsole.
CBP rationale
The applicable subheading for Style # 87950, 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 K84465 April 6, 2004 CLA-2-64: RR: NC: SP: 247 K84465 CATEGORY: Classification TARIFF NO.: 6403.30.0000 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of footwear from Spain. Dear Ms. Malina: In your letter dated March 23, 2004, you requested a tariff classification ruling. The submitted half-pair sample, identified as Style # 87950, is a women’s, closed-toe, open-heel slip-on shoe that does not cover the ankle. The clog-like shoe has a suede leather upper that has an approximately ¼-inch wide leather trim that is sewn to the top-line of the vamp and tacked around the lower perimeter with metal grommets. The shoe also has a wooden platform with an approximate 2-inch heel, a 2 ½-inch wide heel pad and a rubber/plastic outsole. The applicable subheading for Style # 87950, 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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