CLA-2-64:G23 G84872
Mr. Barry Campbell
Sourcing Coordinator
Report Shoes
13150 SE 32nd Street
Bellevue, WA 98005-4940
RE: The tariff classification of a wood-base shoe from Brazil.
Dear Mr. Campbell:
In your letter dated November 22,2000, you requested a tariff classification ruling on a casual high-heel slide from Brazil.
The sample you provided, style Diva, pattern number BW4323, is a woman’s high-heel open-toe, open-heel shoe with an outersole of rubber and an upper of leather. It features a wood base supporting the entire foot, with an innersole of leather and man-made materials.
The applicable subheading for style Diva will be 6403.99.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and uppers of leather, other footwear, other than covering the ankle, made on a base or platform or wood, for women. The rate of duty will be 8% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 212-637-7089
Sincerely,
Jeffrey Walgreen,
Port Director
Portland, Maine