C88564 C8 Ruling Active

The tariff classification of footwear from Italy

Issued June 15, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.35

Headings: 6404

Product description

The tariff classification of footwear from Italy

CBP rationale

The applicable subheading for this boot will be 6404.19.35, 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 rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band almost wholly of rubber and/or plastics; and which is 10% or more by weight of rubber and/or plastics.

Full text

NY C88564 June 15, 1998 CLA-2-64:RR:NC:TA:347 C88564 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. R. Patrick Doyle Stride Rite Corp. 191 Spring St. Lexington, MA 02173-9191 RE: The tariff classification of footwear from Italy Dear Mr. Doyle: In your letter dated May 28, 1998 you requested a tariff classification ruling. The submitted half pair sample is a woman's black, over the ankle height pull-on, elasticized textile upper dress boot, identified by you as your "Tommy Hilfiger Newbury Elastic Bootie, stock numbers W10121(black) and W10124(blue)". The boot is of the slip-on type, held to the foot without the use of laces or buckles or other fasteners, with a 2-1/2 inch high stacked heel and a rubber/plastic outer sole. The sample is not marked with the country of origin. Therefore, if imported as is, the boot will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, it will be considered not legally marked under the provisions of 19 C.F.R. §134.11 which states "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit" The applicable subheading for this boot will be 6404.19.35, 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 rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band almost wholly of rubber and/or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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