The tariff classification of footwear from Italy
Issued August 13, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.20.0000
Headings: 6403
Product description
The submitted sample, identified as Edris 423342, will be returned to you. Edris 423342 is a woman’s, open-toe, open-heel, below-the-ankle, slip-on sandal. The upper and outer sole are made from leather. The upper is comprised of a wide leather strap across the instep and around the big toe.
CBP rationale
The applicable subheading for Pattern: Edris 423342 be 6403.20.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of leather: having uppers which consist of leather straps across the instep and around the big toe.
Full text
N299381 August 13, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.20.0000 Ms. Jane Sheridan CALERES *5*8300 Maryland AvenueSt. Louis, MO 63105-3693 RE: The tariff classification of footwear from Italy Dear Ms. Sheridan: In your letter dated July 19, 2018, you requested a tariff classification ruling. The submitted sample, identified as Edris 423342, will be returned to you. Edris 423342 is a woman’s, open-toe, open-heel, below-the-ankle, slip-on sandal. The upper and outer sole are made from leather. The upper is comprised of a wide leather strap across the instep and around the big toe. The applicable subheading for Pattern: Edris 423342 be 6403.20.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of leather: having uppers which consist of leather straps across the instep and around the big toe. The rate of duty will be Free. 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 the World Wide Web at https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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