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The tariff classification of a woman’s leather shoe from Italy.
Issued December 28, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F80998 (December 28, 1999)
Tariff classification
HTS codes: 6403.59.90
Headings: 6403
Product description
You have submitted a sample of a ladies sandal (slide) style “Marakesh,” #34-29025, which features an open toe and an open heel, with an upper made up of two bands made of leather with a strip of wooden beads applied over the leather bands. The wooden beads are not completely covering the leather bands. The upper of this shoe is leather and we consider the wooden beads to be accessory/reinforcement. The outsole is also made from leather.
CBP rationale
The applicable subheading for the will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and leather soles, not covering the ankle, for other.
Full text
NY F80998 December 28, 1999 CLA-2-64:RR:NC:TP:347 F80998 CATEGORY: Classification TARIFF NO.: 6403.59.90 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway 6th floor New York, NY 10018 RE: The tariff classification of a woman’s leather shoe from Italy. Dear Ms. Cheung: In your letter dated December 10, 1999, you requested a tariff classification ruling. You have submitted a sample of a ladies sandal (slide) style “Marakesh,” #34-29025, which features an open toe and an open heel, with an upper made up of two bands made of leather with a strip of wooden beads applied over the leather bands. The wooden beads are not completely covering the leather bands. The upper of this shoe is leather and we consider the wooden beads to be accessory/reinforcement. The outsole is also made from leather. The applicable subheading for the will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and leather soles, not covering the ankle, for other. 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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