CBP Ruling B83252 — The tariff classification of footwear from Italy

Tariff classification

Headings: 6404

Product description

The two submitted samples, identified as Patterns "JETTY" and "SONATA", are described as follows: Pattern JETTY - A woman's slip-on, square toed dress shoe, with an elasticized textile upper, a two inch high platform-type heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 45%, leather is 36% and "Other Materials" is 19%. Pattern SONATA - A woman's closed toe, closed heel, slip-on fashion shoe, with a 2 3/4 inch high pedestal heel, a textile upper and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 42%, leather is 29% and "Other Materials" is 29%. For the purposes of this ruling, we will assume the measurements you provide, for both these shoes, to be correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry.

CBP rationale

The applicable subheading for both shoes, as described above, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for 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% as a total of textile materials, rubber and plastics; and which is, we presume, valued over $2.

Full text

NY B83252 March 24, 1997 CLA-2-64:RR:NC:TA:346 B83252 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Jane A. Sheridan Pagoda 8300 Maryland Ave. St. Louis, MO 63105 RE: The tariff classification of footwear from Italy Dear Ms. Sheridan: In your letter dated March 7, 1997 and received on March 17, 1997, you requested a tariff classification ruling. The two submitted samples, identified as Patterns "JETTY" and "SONATA", are described as follows: Pattern JETTY - A woman's slip-on, square toed dress shoe, with an elasticized textile upper, a two inch high platform-type heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 45%, leather is 36% and "Other Materials" is 19%. Pattern SONATA - A woman's closed toe, closed heel, slip-on fashion shoe, with a 2 3/4 inch high pedestal heel, a textile upper and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 42%, leather is 29% and "Other Materials" is 29%. For the purposes of this ruling, we will assume the measurements you provide, for both these shoes, to be correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry. The applicable subheading for both shoes, as described above, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for 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% as a total of textile materials, rubber and plastics; and which is, we presume, 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 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 James Sheridan at 212-466-5889. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

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