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April 5, 1999

CLA-2-64:RR:NC:TA:347 D89297


TARIFF NO.: 6403.99.90

Ms. Kathy O’Connor
W.J. Norris, Inc.
80 King Spring Road
P.O. Box 3426
Windsor Locks, CT 06096-3426

RE: The tariff classification of footwear from Sweden

Dear Ms. O’Connor:

In your letter dated March 12, 1999, on behalf of Olsson Collection UO., Inc., you requested a tariff classification ruling.

The submitted sample is a woman’s open toe, open heel, clog-type sandal, article number 816 indicated by a stick-on label. It has a leather upper consisting of three wide adjustable straps, each with its own separate metal buckle situated across the vamp at the instep. It also has a leather faced concave footbed and a cemented-on, 1-1/2 inch high, rubber/plastic bottom.

The applicable subheading for this woman’s clog-type sandal will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles; which is not “sports footwear”; which does not cover the ankle; and which is valued, we presume, over $2.50 per pair. The rate of duty will be 10% 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 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.


Robert B. Swierupski

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