The tariff classification of footwear from Italy

N011518 June 1, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway New York, NY 10003 RE: The tariff classification of footwear from Italy Dear Ms. Lee: In your letter dated May 17, 2007 you requested a tariff classification ruling. The submitted sample is a women’s slip-on type shoe identified as Style #D74122, with a predominately rubber/plastics upper and outer sole. The shoe is described as a women’s “glitter ballet flat” and it has an upper with an external surface area that is comprised almost entirely of a highly reflective “glitter” material of overlapped layers of tiny plastic disk-like sequins. The shoe upper’s external surface also includes a sewn-on, ¼-inch wide non-woven textile material topline trim, a ½-inch wide non-woven textile patch covering the heel seam and a decorative non-woven textile accessory strap, tied in a bow above the toe area. We have determined, based on visual estimates, that with all accessories and reinforcements included, this shoe has an upper with an external surface area that is not over 90% rubber or plastics. The applicable subheading for the women’s “glitter ballet flat” shoe, Style #D74122, will be 6402.99.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not protective; which does not have a foxing-like band; and which is of the slip-on type. The rate of duty will be 37% 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/. 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