L83533 L8 Ruling Active

The tariff classification of footwear from Italy

Issued April 14, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.35

Headings: 6404

Product description

The submitted half pair sample identified as Style “Ritha” is a women’s closed toe, open heel shoe with a 4-inch high spike heel. The shoe has a textile material upper of what

CBP rationale

The applicable subheading for the shoe identified as Style “Ritha” will be 6404.19.35, 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 rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics.

Full text

NY L83533 April 14, 2005 CLA-2-64:RR:NC:SP:247 L83533 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. John F. McManus Itochu International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of footwear from Italy Dear Mr. McManus: In your letter dated March 25, 2005 you requested a tariff classification ruling. The submitted half pair sample identified as Style “Ritha” is a women’s closed toe, open heel shoe with a 4-inch high spike heel. The shoe has a textile material upper of what you state is a silk fabric, featuring a bead decorated front vamp portion and a long, silky green ribbon-like material to be tied around the wearer’s ankle and lower leg. The shoe also has a cemented on rubber/plastic outer sole. The applicable subheading for the shoe identified as Style “Ritha” will be 6404.19.35, 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 rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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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