CLA-2-64:OT:RR:NC:N2:247
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