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The tariff classification of shoes from Italy.
Issued January 18, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H86646 (January 18, 2002)
Tariff classification
HTS codes: 6403.59.90
Headings: 6403
Product description
The submitted half pair sample identified as model / style “Prevata” is a woman’s slip-on shoe with leather upper, an approximate 2-inch high heel and a leather outer sole. You question if this shoe can be classified as “turned footwear”. We note that in this shoe, the leather upper is cemented to the leather sole and not stitched. In “turned” construction, the upper is stitched to the leather sole wrong side out before the shoe is turned right side out by hand. The shoe is not of turned construction for tariff purposes.
CBP rationale
The applicable subheading for the women’s slip-on leather shoe will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and leather outer soles, not covering the ankle, for other persons.
Full text
NY H86646 January 18, 2002 CLA-2-64:RR:NC:TP:347 H86646 CATEGORY: Classification TARIFF NO.: 6403.59.90 Marilyn Mahler, VP Savitransport Inc. 148-08 Guy R. Brewer Blvd. Jamaica, NY 11434 RE: The tariff classification of shoes from Italy. Dear Ms. Mahler: In your letter dated January 03, 2002, written on behalf of your client, Azimut/Jils, you requested a tariff classification ruling. The submitted half pair sample identified as model / style “Prevata” is a woman’s slip-on shoe with leather upper, an approximate 2-inch high heel and a leather outer sole. You question if this shoe can be classified as “turned footwear”. We note that in this shoe, the leather upper is cemented to the leather sole and not stitched. In “turned” construction, the upper is stitched to the leather sole wrong side out before the shoe is turned right side out by hand. The shoe is not of turned construction for tariff purposes. The applicable subheading for the women’s slip-on leather shoe will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and leather outer soles, not covering the ankle, for other persons. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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