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The tariff classification of footwear from Spain.
Issued February 7, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N005709 (February 7, 2007)
Tariff classification
HTS codes: 6404.19.3560
Headings: 6404
Product description
for two footwear styles. You have submitted samples identified as “Rita” and “Ficha.”
CBP rationale
The applicable subheading for both styles will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not “protective” and not having a foxing or foxing-like, band wholly or almost wholly of rubber/plastics: other, for women.
Full text
N005709 February 7, 2007 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Mr. Joseph Dragonetti Rank Shipping, Inc. 1 Cross Island Plaza, Suite 127 Rosedale, NY 11422 RE: The tariff classification of footwear from Spain. Dear Mr. Dragonetti: In your letter dated January 19, 2007, you requested a tariff classification ruling on behalf of Laurevan Shoe Corp. for two footwear styles. You have submitted samples identified as “Rita” and “Ficha.” You state that they are composed of leather with rubber soles and “silk” uppers. Both styles are ladies shoes with outer soles of rubber/plastics and uppers of textile material. Style “Rita” is a slip-on. Style “Ficha”” has an open toe and heel, a heel wedge, covered with what appears to be a natural vegetable fiber, and an upper that ties around the ankle. The applicable subheading for both styles will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not “protective” and not having a foxing or foxing-like, band wholly or almost wholly of rubber/plastics: other, for women. The general rate of duty will be 37.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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