The tariff classification of footwear from Italy
Issued July 25, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.99.9065
Headings: 6403
Product description
The submitted sample, identified as Style No. 69688, the “Eric Javits Donut Thong,” is a women’s open-toe, open-heel, toe thong slip-on sandal that has an upper of leather which is coated with thin layer of plastic. You have provided an independent lab report, stating that the upper consists of leather and that the leather is more than five times thicker than the shiny white plastic material it is coated with.
CBP rationale
The applicable subheading for the sandal identified as Style No. 69688, the Eric Javits Donut Thong, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.
Full text
N013740 July 25, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Mr. Robert B. Silverman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue New York, NY 10022-4877 RE: The tariff classification of footwear from Italy Dear Mr. Silverman: In your letter dated June 28, 2007, on behalf of your client the Wolff Shoe Company, you requested a tariff classification ruling. The submitted sample, identified as Style No. 69688, the “Eric Javits Donut Thong,” is a women’s open-toe, open-heel, toe thong slip-on sandal that has an upper of leather which is coated with thin layer of plastic. You have provided an independent lab report, stating that the upper consists of leather and that the leather is more than five times thicker than the shiny white plastic material it is coated with. You state that the sandal has a platform and inner sole both made of cork and an outer sole that is made of rubber/plastic. The applicable subheading for the sandal identified as Style No. 69688, the Eric Javits Donut Thong, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pair…for women. The rate of duty will be 10% 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
More rulings on the same tariff codes
The tariff classification of footwear from Vietnam
The tariff classification of casual shoes from China
The tariff classification of a casual shoe from Vietnam
The tariff classification of footwear from Vietnam
The tariff classification of a neoprene boot and casual footwear from Italy
The tariff classification and country of origin of footwear produced in South Korea; Eligibility for preferential treatment under the United States-Korea Free Trade Agreement (UKFTA); Applicability of Section 301 trade remedy duties
The tariff classification of a hiking shoe from China
The tariff classification of footwear from Thailand
The tariff classification of rock-climbing footwear from China
The tariff classification of footwear from Vietnam and China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →