CBP Ruling J88481 — The tariff classification of footwear from Italy.

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified as Style name “Parker,” is a woman’s an open-toe, open-heel, slip-on shoe that does not cover the ankle. The shoe has an upper that consists of a 1 ?-inch wide textile band with ?-inch wide leather edging that cross over the middle of the vamp and is lasted under and cemented to the sole. The shoe also has a padded insole with a 3-inch long heel pad, a ¾-inch high heel and a leather outsole. Additionally, you have provided component weight percentage breakdown figures, indicating that the total weight of all the textile, rubber and plastic components in this shoe is equal to 24.0% of the weight of the shoe, and also that the weight of all rubber and plastic components is equal to15.0%. Classification of this type of footwear is based on the accuracy of these submitted component weight breakdown figures and they will be subject to verification by U.S. Customs and Border Protection, at the time of actual importation at the ports of entry.

CBP rationale

The applicable subheading for this woman’s shoe, identified as style “Parker,” will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued, over $2.

Full text

NY J88481 September 29, 2003 CLA-2-64: RR: NC: TA: 347 J88481 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of footwear from Italy. Dear Ms.Riggs: In your letter dated September 11, 2003, you requested a tariff classification ruling. The submitted half pair sample, identified as Style name “Parker,” is a woman’s an open-toe, open-heel, slip-on shoe that does not cover the ankle. The shoe has an upper that consists of a 1 ?-inch wide textile band with ?-inch wide leather edging that cross over the middle of the vamp and is lasted under and cemented to the sole. The shoe also has a padded insole with a 3-inch long heel pad, a ¾-inch high heel and a leather outsole. Additionally, you have provided component weight percentage breakdown figures, indicating that the total weight of all the textile, rubber and plastic components in this shoe is equal to 24.0% of the weight of the shoe, and also that the weight of all rubber and plastic components is equal to15.0%. Classification of this type of footwear is based on the accuracy of these submitted component weight breakdown figures and they will be subject to verification by U.S. Customs and Border Protection, at the time of actual importation at the ports of entry. The applicable subheading for this woman’s shoe, identified as style “Parker,” will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued, over $2.50 per pair. The rate of duty will be 10% ad valorem. We are returning the sample(s) as 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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