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L85983 L8 Ruling Active

The tariff classification of footwear from Spain

Issued July 5, 2005 by U.S. Customs and Border Protection.

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L8 L85983 (July 5, 2005)

Tariff classification

HTS codes: 6403.99.20

Headings: 6403

Product description

Model #114 is a closed-toe clog-type shoe with a leather upper, a leather faced and foam rubber padded insole, a wood platform base midsole with a coiled metal spring under the heel, and a cemented-on rubber/plastic outer sole. Model #2101 is an open-toe, open-heel sandal-type shoe with a leather upper, a leather faced and foam rubber padded insole, a wood platform base midsole with a coiled metal spring under the heel, and a cemented-on rubber/plastic outer sole. We note that subheading classification 6403.30.00, HTS, which you have suggested, is not applicable, because both these wood platform base shoes also have inner soles that will specifically exclude them from consideration therein.

CBP rationale

The applicable subheading for both shoes, identified as “Model #114” and “Model #2101,” will be 6403.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is made on a base or platform of wood; and which has an inner sole.

Full text

NY L85983 July 5, 2005 CLA-2-64:RR:NC:SP:247 L85983 CATEGORY: Classification TARIFF NO.: 6403.99.20 Ms. Laurel O’Neill 1665 Siesta Drive Sarasota, FL 34239 RE: The tariff classification of footwear from Spain Dear Ms. O’Neill: In your letter dated June 20, 2005 you requested a tariff classification ruling for two half pairs of women’s leather upper slip-on shoes. Model #114 is a closed-toe clog-type shoe with a leather upper, a leather faced and foam rubber padded insole, a wood platform base midsole with a coiled metal spring under the heel, and a cemented-on rubber/plastic outer sole. Model #2101 is an open-toe, open-heel sandal-type shoe with a leather upper, a leather faced and foam rubber padded insole, a wood platform base midsole with a coiled metal spring under the heel, and a cemented-on rubber/plastic outer sole. We note that subheading classification 6403.30.00, HTS, which you have suggested, is not applicable, because both these wood platform base shoes also have inner soles that will specifically exclude them from consideration therein. The applicable subheading for both shoes, identified as “Model #114” and “Model #2101,” will be 6403.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is made on a base or platform of wood; and which has an inner sole. The rate of duty will be 8% 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

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