N260170 N2 Ruling Active

The tariff classification of footwear from Italy

Issued January 13, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.9060

Headings: 6404

Product description

The submitted sample, identified as Style D19017, is a woman’s casual slip-on shoe that does not cover the ankle. The upper is made from 55 percent polyamide and 45 percent polyester strips in a plain weave pattern. The strips measure approximately 2.5 millimeters in diameter. The top line and vamp are trimmed with leather. The shoe upper features elastic gores on either side of the vamp which when expanded, facilitates the insertion of the foot into the shoe. The heel portion of the shoe also has a leather piece with a small circular metal ornament held on by one rivet. The metal ornament is considered a loosely attached appurtenance and is excluded from the external surface area of the upper calculation. The shoe has a one piece molded rubber or plastics outer sole.

CBP rationale

The applicable subheading for Style D19017 will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for women.

Full text

N260170 January 13, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Marilyn Mahler Savitransport, Inc. 148-08 Guy R. Brewer Boulevard Jamaica, NY 11434 RE: The tariff classification of footwear from Italy Dear Ms. Mahler: In your letters dated November 12, 2014 and December 12, 2104 you requested a tariff classification ruling on behalf of Attilio Giusti Leombruni. The submitted sample, identified as Style D19017, is a woman’s casual slip-on shoe that does not cover the ankle. The upper is made from 55 percent polyamide and 45 percent polyester strips in a plain weave pattern. The strips measure approximately 2.5 millimeters in diameter. The top line and vamp are trimmed with leather. The shoe upper features elastic gores on either side of the vamp which when expanded, facilitates the insertion of the foot into the shoe. The heel portion of the shoe also has a leather piece with a small circular metal ornament held on by one rivet. The metal ornament is considered a loosely attached appurtenance and is excluded from the external surface area of the upper calculation. The shoe has a one piece molded rubber or plastics outer sole. The applicable subheading for Style D19017 will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for women. The rate of duty will be 9 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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” 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 @ Stacey.Kalkines.cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →