CLA-2-64:RR:NC:TP:347 G88421
Mr. Matthew Meyer
Ecosandals.com
P.O. Box 4494
Ann Arbor, MI 48106
RE: The tariff classification of sandals from Kenya.
Dear Mr. Meyer:
In your letter dated March 8, 2001, you requested a tariff classification ruling. This ruling replaces NY F80863 issued to you on January 24, 2000 regarding leather footwear imported by Sandals for Africa. This new ruling addresses your inquiry concerning the African Growth and Opportunity Act (AGOA).
You believe the footwear is now entitled to duty-free treatment in accordance with this new act, which has been in effect since January, 2001. The footwear at issue is a woman’s leather sandal, style name “Akala,” that you state is made up of used tires and leather. The slip-on sandal features an open heel, open toe, with a leather upper and a rubber outer sole, valued under $2.50 per pair.
The applicable subheading for the “Akala” sandals will be 6403.99.75, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and/or plastics, and uppers of leather, not covering the ankle, for other persons, valued not over $2.50 per pair. The general rate of duty will be 7% ad valorem.
Articles classifiable under subheading 6403.99.75, HTS, which are products of the Republic of Kenya, are currently eligible for duty free treatment under the African Growth and Opportunity Act (AGOA) upon compliance with all applicable regulations, and with HTS General Note 16.
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 Richard Foley at 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division