APP-6-FO:NP:POR:TC:FNIS D28
Ms. Sheri Aswad
Meynard Designs Inc.
151 Newton Street
Waltham, MA 02453
RE: The tariff classification of footwear from China
Dear Ms. Aswad:
In your letter dated November 17, 2000, you requested a tariff classification ruling for footwear.
The submitted sample, Mahogany, pattern 17277, is an open toe slide for women. The external surface area of the upper is composed of leather and nylon crochet. You have indicated that leather comprises 66.7% and nylon 33.3% of the external surface area of the upper. There are no accessories or reinforcements. The constituent material of the outer sole is rubber/plastic. The sandal is made on a full-length platform of wood. The shoe has an innersole of cellular rubber/plastic with an external covering of leather.
The applicable subheading for this sandal will be 6403.99.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear: Other: Footwear made on a base or platform of wood … For women”. The rate of duty will be 8%.
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 pertaining to this matter, please contact Import Specialist Duncan at (503) 326-2881 Ext-4 or National Import Specialist Foley at (212) 637-7089.
Sincerely,
Lewellyn Robison
Port Director
Portland, Oregon