The tariff classification of footwear from Italy
Issued April 23, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.91.90
Headings: 6403
Product description
The submitted sample, no style number indicated, is an over the ankle height hiking boot/shoe, approximately 6-inches high, which
CBP rationale
The applicable subheading for this unisex boot/shoe will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the wearer’s ankle; for other persons.
Full text
NY I80495 April 23, 2002 CLA-2-64:RR:NC:TA:347 I80495 CATEGORY: Classification TARIFF NO.: 6403.91.90 Ms. Gayle E. Meagher Charles M. Schayer & Co. 3839 Newport St. Denver, CO 81428 RE: The tariff classification of footwear from Italy Dear Ms. Meagher: In your letter dated April 5, 2002, on behalf of Chaco Inc., you requested a tariff classification ruling. The submitted sample, no style number indicated, is an over the ankle height hiking boot/shoe, approximately 6-inches high, which you state is made for wear by both men and women (unisex). This boot has an all leather upper external surface area, a lining of leather, a padded leather tongue, a lace closure and a cemented-on molded rubber/plastic bottom/outer sole. The applicable subheading for this unisex boot/shoe will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the wearer’s ankle; for other persons. The rate of duty will be 10% ad valorem. We note that the submitted sample boot is not properly marked with the country of origin. Therefore, if imported as is, this boot will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the boot would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” 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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