2 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from Brazil
Issued January 9, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N293019 (January 9, 2018)
Tariff classification
HTS codes: 6403.20.0000
Headings: 6403
Product description
Your sample will be returned. The submitted sample identified as style 49771 Brannan Shearling Sandal, is a woman’s, open toe/open heel, below-the-ankle, flat sandal. The shoe features large leather straps attached to either side of a large metal ring over the forefoot, and a narrow leather strap around the big toe. The external surface area of the upper (ESAU) is predominantly leather. The outer sole is 100 percent leather and the footbed consists of natural shearling material.
CBP rationale
The applicable subheading for style 49771 Brannan Shearling Sandal will be 6403.20.0000, 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
N293019 January 9, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.20.0000 Mr. Peter Salvato Metro Customs Brokers 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from Brazil Dear Mr. Salvato: In your letter dated December 21, 2017, you requested a tariff classification ruling on behalf of your client Tory Burch. Your sample will be returned. The submitted sample identified as style 49771 Brannan Shearling Sandal, is a woman’s, open toe/open heel, below-the-ankle, flat sandal. The shoe features large leather straps attached to either side of a large metal ring over the forefoot, and a narrow leather strap around the big toe. The external surface area of the upper (ESAU) is predominantly leather. The outer sole is 100 percent leather and the footbed consists of natural shearling material. The applicable subheading for style 49771 Brannan Shearling Sandal will be 6403.20.0000, 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 https://hts.usitc.gov/current. 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 Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of footwear from Italy
The tariff classification of footwear from Italy
The tariff classification of footwear from China
The tariff classification of a woman’s leather sandal from China
The tariff classification of footwear from Saudi Arabia
The tariff classification of footwear from India
The tariff classification of footwear from Brazil
The tariff classification of footwear from Saudi Arabia
The tariff classification of footwear
The tariff classification of footwear from India
Follow N293019
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.