The tariff classification of footwear from Italy

NY F85541 April 21, 2000 CLA-2-64:RR:NC:TA:347 F85541 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. Bill Julich Delmar International Inc. 147-55 175 Street Jamaica, NY 11434 RE: The tariff classification of footwear from Italy Dear Mr. Julich: In your letter dated April 12, 2000, on behalf of your client, Main Line Group, you requested a tariff classification ruling. The submitted half pair sample in its retail shoe box, which you have identified as a “Men’s/Women’s Footwear Kit”, is a unisex wear shoe with a wrap around elastic bandage-like textile upper. This sandal-type shoe consists of a molded rubber cupsole shell bottom component part with closed rubber toe and heel areas, which also includes a removable insole. The rubber cupsole bottom portion also has 1-¼ inch high sidewalls and a separately attached rubber/plastic outer sole. The unique feature of this unisex shoe is that it has an injection molded midsole with four separate 2-inch wide slotted openings cut out of it along its horizontal length. Through these openings, an elasticized 2-inch wide textile strap is threaded and then wound around the sides and the top of the wearer’s foot. The wrap-around textile strapping, which overlaps itself and has strategically placed hook-and-loop fastenings, is the feature that not only secures the wearer’s foot into the rubber/plastic cupsole bottom, but also becomes the shoe’s predominant external surface upper material. After the initial fitting and snug tightening of the elasticized textile strap upper to fit the wearer, as per a provided instruction sheet, the shoe is complete. It can be taken off and put back on by simply loosening the bandage-like strap upper. We note that you have informed this office by telephone that this item will be valued at over $12.00 per pair. The applicable subheading for this shoe, identified as a “Men’s/Women’s Footwear Kit”, 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; 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 does not have open toes or open heels; which is not a slip-on; and which, we presume, is valued over $12.00 per pair. The rate of duty will be 9% ad valorem. We are returning the sample as you requested. 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