CBP Ruling L80810 — The tariff classification of footwear from Italy

Tariff classification

Headings: 6404

Product description

The submitted sample is a women’s open-toe, open-heel, slip-on toe-thong sandal identified as style name “Bari-1.” The sandal has a single strap upper, approximately 1½-inch wide, with a predominately textile material external surface area. The sandal’s strap upper crosses the wearer’s instep and features a leather toe-thong piece that extends into a triangular shaped leather reinforced center portion. The sandal also has a leather lining, leather insole and a leather outer sole. You provide component material weight breakdown percentage measurements, stating that leather accounts for 94%, and rubber/plastics plus textile materials account for 6% of the total component material weight of this shoe. We will presume for the purposes of this ruling that, based on your measurements, this shoe is not over 50% by weight of textiles plus rubber and/or plastics.

CBP rationale

The applicable subheading for the sandal identified as style name “Bari-1” 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 or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.

Full text

NY L80810 December 8, 2004 CLA-2-64:RR:NC:SP:247 L80810 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Karen Riggs 174 Beal Street Hingham, MA 02043 RE: The tariff classification of footwear from Italy Dear Ms. Riggs: In your letter dated November 18, 2004 you requested a tariff classification ruling. The submitted sample is a women’s open-toe, open-heel, slip-on toe-thong sandal identified as style name “Bari-1.” The sandal has a single strap upper, approximately 1½-inch wide, with a predominately textile material external surface area. The sandal’s strap upper crosses the wearer’s instep and features a leather toe-thong piece that extends into a triangular shaped leather reinforced center portion. The sandal also has a leather lining, leather insole and a leather outer sole. You provide component material weight breakdown percentage measurements, stating that leather accounts for 94%, and rubber/plastics plus textile materials account for 6% of the total component material weight of this shoe. We will presume for the purposes of this ruling that, based on your measurements, this shoe is not over 50% by weight of textiles plus rubber and/or plastics. The applicable subheading for the sandal identified as style name “Bari-1” 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 or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. The rate of duty will be 10% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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