CBP Ruling 804830 — The tariff classification of a woman's shoe from Italy.

Tariff classification

Headings: 6404

Product description

The submitted sample is a woman's high-heel fashion shoe with a textile upper and a leather outer sole. A stick-on label indicates that it is style "Maraola", "Article G2632 Z7002". In response to a request from this office for additional information needed for a ruling, you have now provided a material weight breakdown which states that the textile components account for 13%, the plastic components for 15% and the leather components for 72% of the total weight of this shoe. Your 72% weight finding for the leather components is clearly not correct, which leads us to question your methods and calculations. Based on our weighing of the component pieces from a disassembled shoe that you have also provided, we were able to ascertain that the weight of the textile plus the rubber and the plastic materials present in the shoe was less than 50% of the shoe's total weight.

CBP rationale

The applicable subheading for the sample shoe, "Article G2632 Z7002", will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; which is by weight, not over 50 percent as a total of textile materials, rubber and plastics; and which is valued over $2.

Full text

NY 804830 December 22, 1994 CLA-2-64:S:N:N8:346 804830 CATEGORY: Classification TARIFF NO.: 6404.20.4060 Mr. Francesco Cordaro Ovair Freight Service Inc. 530 Burnside Ave. Inwood, NY 11696 RE: The tariff classification of a woman's shoe from Italy. Dear Mr. Cordaro: In your letter dated December 5, 1994, on behalf of M.G.S., you requested a tariff classification ruling. The submitted sample is a woman's high-heel fashion shoe with a textile upper and a leather outer sole. A stick-on label indicates that it is style "Maraola", "Article G2632 Z7002". In response to a request from this office for additional information needed for a ruling, you have now provided a material weight breakdown which states that the textile components account for 13%, the plastic components for 15% and the leather components for 72% of the total weight of this shoe. Your 72% weight finding for the leather components is clearly not correct, which leads us to question your methods and calculations. Based on our weighing of the component pieces from a disassembled shoe that you have also provided, we were able to ascertain that the weight of the textile plus the rubber and the plastic materials present in the shoe was less than 50% of the shoe's total weight. The applicable subheading for the sample shoe, "Article G2632 Z7002", will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; which is by weight, not over 50 percent as a total of textile materials, rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem. This ruling is being issued under the provisions of Section 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. Sincerely, Jean F. Maguire Area Director New York Seaport

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