CLA-2-64:OT:RR:NC:N4:447
Mr. Stephen S. Spraitzar
Law Offices of George R. Tuttle One Embarcadero Center, Suite 730
San Francisco, CA 94111
RE: The tariff classification of footwear from Peru
Dear Mr. Spraitzar: In your letter dated January 16, 2014 you requested a tariff classification ruling on behalf of your client, Inca Boot Company, LLC.
The submitted half-pair sample identified as style #BL028 “Beatriz,” is a women’s open-toe/open-heel platform wedge sandal with a rubber or plastics outer sole. The three part leather strap upper consists of one at the vamp and one at the instep, the latter of which has an ankle strap attached to it with a buckle closure on its lateral side. The platform wedge base that these upper straps are attached to is made of wood which is wrapped with a poly/cotton blend textile material. This wood base also has a leather insole attached to it. You suggest that this sandal be classified under subheading 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; Footwear not made on a base or platform of wood. We agree with this suggested classification to the sixth digit only.
The applicable subheading for the women’s platform wedge sandal, style #BL028 “Beatriz” will be 6403.99.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: footwear that does not cover the ankle; other: footwear made on a base or platform of wood: for women. The rate of duty will be 8% ad valorem.
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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division