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The tariff classification of footwear from Italy
Issued October 6, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E87705 (October 6, 1999)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted half pair sample, no style number indicated, is a woman’s below-the-ankle, slip-on loafer type shoe, with a textile upper and a rubber/plastic outer sole and heel. The shoe has a leather lining and does not have a foxing or a foxing-like band.
CBP rationale
The applicable subheading for this shoe 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 wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics.
Full text
NY E87705 October 6, 1999 CLA-2-64:RR:NC:TA:347 E87705 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Mei C. Li Superb Customs, Broker, Inc. 149-10 183 St. Jamaica, NY 11413 RE: The tariff classification of footwear from Italy Dear Ms. Li.: In your letter dated September 15, 1999, on behalf of Donna Magli Inc., you requested a tariff classification ruling. The submitted half pair sample, no style number indicated, is a woman’s below-the-ankle, slip-on loafer type shoe, with a textile upper and a rubber/plastic outer sole and heel. The shoe has a leather lining and does not have a foxing or a foxing-like band. The applicable subheading for this shoe 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 wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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