CBP Ruling N246504 — The tariff classification of footwear from Italy

Tariff classification

Headings: 6405

Product description

for three styles of women’s shoes. You provided two samples identified as style #A4LP1ASL “Louise Flat Ballerina” and style # A4LE2ESL “Louise Pump 5.5CM,” both of which are women’s closed toe/closed heel slip-on shoes with leather outer soles and rubber or plastics uppers. The only difference in these two shoes is that the latter has a 5.5 centimeter heel. Also provided is a photograph of a women’s closed toe/closed heel slip-on shoe identified as style #A4LE1ISL “Louise Pump 9.5CM.” The only difference between this shoe and style # A4LE2ESL “Louise Pump 5.5CM” is that the “Louise Pump 9.5CM” has a 9.5 centimeter heel. All three shoes feature a rubber or plastics bow on its vamp.

CBP rationale

The applicable subheading for all three women’s slip-on shoes, style #A4LP1ASL “Louise Flat Ballerina,” style # A4LE2ESL “Louise Pump 5.5CM,” and style #A4LE1ISL “Louise Pump 9.5CM” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: in which the upper is neither leather nor textile; other.

Full text

N246504 October 24, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of footwear from Italy Dear Ms. Cumins: In your letter dated September 19, 2013 you requested a tariff classification ruling on behalf of your client, Louis Vuitton North America, Inc. for three styles of women’s shoes. You provided two samples identified as style #A4LP1ASL “Louise Flat Ballerina” and style # A4LE2ESL “Louise Pump 5.5CM,” both of which are women’s closed toe/closed heel slip-on shoes with leather outer soles and rubber or plastics uppers. The only difference in these two shoes is that the latter has a 5.5 centimeter heel. Also provided is a photograph of a women’s closed toe/closed heel slip-on shoe identified as style #A4LE1ISL “Louise Pump 9.5CM.” The only difference between this shoe and style # A4LE2ESL “Louise Pump 5.5CM” is that the “Louise Pump 9.5CM” has a 9.5 centimeter heel. All three shoes feature a rubber or plastics bow on its vamp. The applicable subheading for all three women’s slip-on shoes, style #A4LP1ASL “Louise Flat Ballerina,” style # A4LE2ESL “Louise Pump 5.5CM,” and style #A4LE1ISL “Louise Pump 9.5CM” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: in which the upper is neither leather nor textile; other. The rate of duty will be 12.5% 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 Stacey Kalkines at (646) 733-3042. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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