The tariff classification of a woman’s high-heel sandal from Italy

N308871 February 6, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Ms. Paola Pignetti Alexander Wang Inc. 386 Broadway, 4th Floor New York, NY 10013 RE: The tariff classification of a woman’s high-heel sandal from Italy Dear Ms. Pignetti: In your letters dated December 6, 2019 and December 17, 2019, you requested a tariff classification ruling. Included with your first letter were photographs, descriptive literature, and a domestic bird declaration. A sample, value information, and an item number were submitted with your second letter. Your sample will be returned. Examination of the submitted sample, identified as style IVY 85, found a woman’s open toe/open heel, below-the-ankle, slip-on, high-heel sandal. The thong upper consists of leather straps with goose feathers attached at various places along the external surface. In general, the external surface area of the upper (ESAU) for footwear classification is taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. Although the goose feathers are visible and tactile on the surface, they should be viewed as accessories or reinforcements. They are not plausible upper material, do not contribute to the structural strength of the upper, and are not considered part of the external surface area of the upper. The leather is considered the constituent material of the upper. The outer sole consists of 100 percent cow’s leather. You provided an F.O.B. value of over $12 per pair. The applicable subheading for style IVY 85 will be 6403.59.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: not covering the ankle; other: not turned or welt footwear; for other persons: for women: other. The rate of duty will be 10 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 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