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The tariff classification of footwear from Italy
Issued May 18, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E81340 (May 18, 1999)
Tariff classification
HTS codes: 6403.99.9065
Headings: 6403
Product description
The submitted half pair sample is a woman’s closed toe, closed back, slip-on shoe, your Pattern “Billie”. It has a suede leather upper that has been decoratively coated on the surface with a pattern of thin, closely spaced, small black textile spots, to give it a leopard skin-like appearance.
CBP rationale
The applicable subheading for this shoe will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s footwear, other than “athletic” footwear, with uppers of leather and outer soles of rubber or plastics or composition leather, not covering the ankle, and valued over $2.
Full text
NY E81340 May 18, 1999 CLA-2-64:RR:NC:TA:347 E81340 CATEGORY: Classification TARIFF NO.: 6403.99.9065 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 May 5, 1999 you requested a tariff classification ruling. The submitted half pair sample is a woman’s closed toe, closed back, slip-on shoe, your Pattern “Billie”. It has a suede leather upper that has been decoratively coated on the surface with a pattern of thin, closely spaced, small black textile spots, to give it a leopard skin-like appearance. You state that you call this upper material “Jaguar”. The shoe also has a platform type, one piece molded rubber/plastic, wedge heeled bottom. The applicable subheading for this shoe will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s footwear, other than “athletic” footwear, with uppers of leather and outer soles of rubber or plastics or composition leather, not covering the ankle, and valued over $2.50 per pair. The rate of duty 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. 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
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