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The tariff classification of footwear from Italy
Issued November 17, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L88232 (November 17, 2005)
Tariff classification
HTS codes: 6403.30.00
Headings: 6403
Product description
The submitted half pair sample, identified as Style #3796, is a girl’s open heeled clog-type shoe with a wood platform midsole and a rubber/plastic outer sole. The upper consists mostly of plastic coated split leather, with the leather being at least twice the thickness of the thinner white plastic material laminate on it. The plastic coated leather upper also has a small band of uncoated suede leather trim around the topline opening. We note that the wood platform midsole has a small piece of suede leather that serves as a heel rest, but this shoe does not have an insole.
CBP rationale
The applicable subheading for the shoe, identified as Style #3796, 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 L88232 November 17, 2005 CLA-2-64:RR:NC:SP:247 L88232 CATEGORY: Classification TARIFF NO.: 6403.30.00 Mr. Craig VerPault The Marmaxx Group Attn. Imports Rt. J4S 770 Conchituate Rd. Framingham, MA 01701 RE: The tariff classification of footwear from Italy Dear Mr. VerPault: In your letter dated October 25, 2005, on behalf of Newton Buying Corp. and Marshalls of MA, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #3796, is a girl’s open heeled clog-type shoe with a wood platform midsole and a rubber/plastic outer sole. The upper consists mostly of plastic coated split leather, with the leather being at least twice the thickness of the thinner white plastic material laminate on it. The plastic coated leather upper also has a small band of uncoated suede leather trim around the topline opening. We note that the wood platform midsole has a small piece of suede leather that serves as a heel rest, but this shoe does not have an insole. The applicable subheading for the shoe, identified as Style #3796, 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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