C81042 C8 Ruling Active

The tariff classification of footwear from Italy

Issued October 28, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6403.99.60, 6403.99.90

Headings: 6403

Product description

The tariff classification of footwear from Italy

Full text

PD C81042 October 28, 1997 CLA-2-64:FO:CM:NP:POR:CO:D24:C81042 CATEGORY: Classification TARIFF NO.: 6403.99.60/6403.99.90 Gwen H. R. Salisbury Airgo Freight Inc. 2460 South 161st. Street Seattle, WN 98158 RE: The tariff classification of footwear from Italy Dear Ms. Salisbury: In your letter dated October 22, 1997 you requested a tariff classification ruling on behalf of your client, Northwave North America, Inc. The sample provided is described as model Tennis/Bohrg and is coded SPR.98009. It is further described as being part of the importer's Players line of footwear. It is a below-ankle, lace closed shoe with leather upper and rubber sole. The article would be subject to unisex considerations, with men's sizes 8 and below classified 6403.99.90 and men's sizes above 8 classified 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other than sports footwear, footwear with outer soles of leather, footwear made on a base of wood, footwear incorporating a protective toe-cap, footwear covering the ankle, or welt footwear. The rate of duty for men's sizes (6403.99.60) will be 8.5%, ad valorem; the rate of duty for women's sizes (6403.99.90) 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon

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