10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a platform shoe from Italy
Issued December 2, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A89439 (December 2, 1996)
Tariff classification
HTS codes: 6403.30.00
Headings: 6403
Product description
The upper consists of two strips of orange-colored patent leather that are riveted to the wood platform and an ankle strap of the same material with a metal buckle closure. Affixed to the top surface of the wood platform is a heel pad backed with foam which
CBP rationale
The applicable subheading for the shoes will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap.
Full text
NY A89439 December 2, 1996 CLA-2-64:RR:NC:TP:347 A89439 CATEGORY: Classification TARIFF NO.: 6403.30.00 Erik D. Smithweiss Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167 RE: The tariff classification of a platform shoe from Italy Dear Mr. Smithweiss: In your letter dated November 13, 1996, written on behalf of your client, Schwartz and Benjamin, you requested a tariff classification ruling. The sample you have submitted, style #LAK47, is a woman's high heel platform shoe with a leather upper, a base platform of wood, and a plastic outer sole. The upper consists of two strips of orange-colored patent leather that are riveted to the wood platform and an ankle strap of the same material with a metal buckle closure. Affixed to the top surface of the wood platform is a heel pad backed with foam which you state measures approximately 4.25 inches in length. The applicable subheading for the shoes will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. The rate of duty will be 4.8% 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 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 212-466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from Italy
The tariff classification of footwear from China
The tariff classification of footwear from China.
The tariff classification of footwear from China.
The tariff classification of footwear from Brazil.
The tariff classification of footwear from Italy
The tariff classification of footwear from Brazil.
The tariff classification of footwear from China.
Follow A89439
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.