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NY N022641

February 8, 2008



TARIFF NO.: 6403.20.0000

Ms. Tina Fang
Steve Madden, Inc.
52-16 Barnett Avenue
Long Island City, NY 11104

RE: The tariff classification of footwear from India

Dear Ms. Fang:

In your e-ruling request dated January 30, 2008, you requested a tariff classification ruling for a leather sandal identified as style Viola.

      You have not provided a sample. However, you have provided a photograph of the item and state that the sandal has an outer sole and upper of leather. The upper consists of straps across the instep and around the big toe.

The applicable subheading for style Viola will be 6403.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides footwear with outer soles of leather and uppers which consist of leather straps across the instep and around the big toe. The general 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 http://www.usitc.gov/tata/hts/.

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 646-733-3042.


Robert B. Swierupski

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