The tariff classification of footwear from Spain
Issued March 29, 2021 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N318297 (March 29, 2021)
Tariff classification
HTS codes: 6404.20.4030
Headings: 6404
Product description
You have submitted descriptive literature, photographs, and a representative sample. The sample of style Dorio 12475-1/Black Further was examined and will be returned as per your request. It is a man’s, closed toe/closed heel, slip-on, dress shoe that does not cover the wearer’s ankle. The external surface area of the upper consists of velvet textile material with textile edging. The outer soles are made of leather and features a ½ inch stacked leather and rubber/plastics heel.
CBP rationale
The applicable subheading for style Dorio 12475-1 Black Further will be 6404.20.4030, 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 textile materials: footwear with outer soles of leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued over $2.
Full text
N318297 March 29, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.20.4030 Elizabeth Gutmann Savino Del Bene USA Inc. 149-10 183rd Street Jamaica, New York 11413 RE: The tariff classification of footwear from Spain Dear Ms. Gutmann: In your letter dated March 15, 2021, you requested a tariff classification ruling on behalf of your client, Magnanni, Inc. You have submitted descriptive literature, photographs, and a representative sample. The sample of style Dorio 12475-1/Black Further was examined and will be returned as per your request. It is a man’s, closed toe/closed heel, slip-on, dress shoe that does not cover the wearer’s ankle. The external surface area of the upper consists of velvet textile material with textile edging. The outer soles are made of leather and features a ½ inch stacked leather and rubber/plastics heel. The applicable subheading for style Dorio 12475-1 Black Further will be 6404.20.4030, 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 textile materials: footwear with outer soles of leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued over $2.50/pair. The duty rate 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
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