CLA-2-64:OT:RR:NC:N4:447
Ms. Maria Caniz
Cels Enterprises, Inc.
3485 S. La Cienega Blvd.
Los Angeles, CA 90016
RE: The tariff classification of footwear from India
Dear Ms. Caniz: In your electronic ruling submitted on February 18, 2013 you requested a tariff classification ruling. The photograph of a sample submitted is identified by you as a women’s sandal (no style name/number provided) having an outer sole and strap upper of leather. The upper consists of a strap around the big toe, two leather straps across the instep and a heel strap with a conventional buckle closure at the ankle.
The applicable subheading for the women’s 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).
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,
Thomas J. Russo
Director
National Commodity Specialist Division