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The tariff classification of footwear from Italy
Issued July 28, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardJ8 J86106 (July 28, 2003)
Tariff classification
HTS codes: 6403.30.00
Headings: 6403
Product description
The submitted half pair sample, identified as Style # 4096, is a women’s/girl’s open-heel clog-type slip-on shoe with a suede leather upper, a wood platform midsole and a cemented-on rubber/plastic outer sole. The shoe does not have a separately attached inner sole but merely has an oblong, 2 ½-inch long circular patch of suede leather glued on at the back where the heel rests and as
CBP rationale
The applicable subheading for this shoe, identified as Style #4096, will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers (excluding all accessories and reinforcements) and plastic and/or rubber outer soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap.
Full text
NY J86106 July 28, 2003 CLA-2-64:RR:NC:TA:347 J86106 CATEGORY: Classification TARIFF NO.: 6403.30.00 Mr. John Imbrogulio Nordstrom, Inc. Customs Compliance Dept. 1617 Sixth Ave. Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from Italy Dear Mr. Imbrogulio: In your letter dated July 11, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as Style # 4096, is a women’s/girl’s open-heel clog-type slip-on shoe with a suede leather upper, a wood platform midsole and a cemented-on rubber/plastic outer sole. The shoe does not have a separately attached inner sole but merely has an oblong, 2 ½-inch long circular patch of suede leather glued on at the back where the heel rests and as you state, serves as a “label” patch. The applicable subheading for this shoe, identified as Style #4096, will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers (excluding all accessories and reinforcements) and plastic and/or rubber outer soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. The rate of duty will be Free. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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