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The tariff classification of footwear from Brazil
Issued October 28, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N187135 (October 28, 2011)
Tariff classification
HTS codes: 6403.20.0000
Headings: 6403
Product description
The submitted half pair sample identified as “Juicy Couture,” style number J-153216 (Rere), is an open toe/heel sandal which has an outer sole of leather. The upper consists of two leather straps across the instep, a heel strap with a conventional buckle closure at the ankle and a strap around the big toe. The straps feature glittery material on their surface which does not completely cover or obscure the underlying leather. The sandal also features an ornamental circular leather medallion with an interlocking “J” and “C” in the middle which adjoins the two instep straps.
CBP rationale
The applicable subheading for the sandal will be 6403.20.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of leather: having uppers which consist of leather straps across the instep and around the big toe.
Full text
N187135 October 28, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.20.0000 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of footwear from Brazil Dear Ms. McLafferty: In your letter dated September 27, 2011 you requested a tariff classification ruling on behalf of your client, “The Schwartz & Benjamin Companies,” for a leather sandal. The submitted half pair sample identified as “Juicy Couture,” style number J-153216 (Rere), is an open toe/heel sandal which has an outer sole of leather. The upper consists of two leather straps across the instep, a heel strap with a conventional buckle closure at the ankle and a strap around the big toe. The straps feature glittery material on their surface which does not completely cover or obscure the underlying leather. The sandal also features an ornamental circular leather medallion with an interlocking “J” and “C” in the middle which adjoins the two instep straps. The applicable subheading for the sandal will be 6403.20.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of leather: having uppers which consist of leather straps across the instep and around the big toe. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The sample is being returned to you as per your request. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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