The tariff classification of footwear from Italy

NY D87230 February 8, 1999 CLA-2-64:RR:NC:TA:347 D87230 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. Milton Weinberg Norman Krieger, Inc. 5761 West Imperial Highway Los Angeles, CA 90045 RE: The tariff classification of footwear from Italy Dear Mr. Weinberg: In your letter dated January 19, 1999, on behalf of your client AZ3 Inc., you requested a tariff classification ruling. The sample submitted is a half pair of a woman’s casual shoe, identified as style “Sassy Red”. The shoe has a rusty red, predominately textile upper, a lace closure, a fairly thick and rigid, rubber/plastic platform-type midsole, rubber outer sole and a white rubber/plastic midsole edging wrap. Although you have not indicated a price, we will presume that this shoe will be valued at over $12.00 per pair. The applicable subheading for the shoe, style “Sassy Red”, will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); 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 has neither open toes nor open heels and is not a slip-on; and which is valued, we presume, over $12.00 per pair. The rate of duty will be 9% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division