The tariff classification of footwear from Italy
Issued November 30, 2022 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.90.9060
Headings: 6405
Product description
The photographs submitted show a woman’s fashion boot that is identified as style # 30123B008 Viola 65 High Hip Boot. The high heeled boot has a closed pointed toe and a closed heel. It covers the ankle, the knee, and part of the thigh. The upper material consists of Polyethylene rubber/plastics on a cotton base and covered with rubber/plastic glitter. The rubber/plastic glitter completely obscures the material underneath and is the constituent material of the upper. The boot has elastic gore on the medial side at the top of the shaft. The boots are lined with goat skin. The external surface area of the outer sole is 100 percent cow’s leather. The stated F.O.B. value is $367.40 per pair.
CBP rationale
The applicable subheading for the style # 30123B008 Viola 65 High Hip Boot will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other.
Full text
N329217 November 30, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.90.9060 Ms. Evgeniya Teplova Alexander Wang LLC 386 Broadway New York, NY 10013 RE: The tariff classification of footwear from Italy Dear Ms. Teplova: In your letter dated November 8, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, and several photographs. No sample was submitted with this request. The photographs submitted show a woman’s fashion boot that is identified as style # 30123B008 Viola 65 High Hip Boot. The high heeled boot has a closed pointed toe and a closed heel. It covers the ankle, the knee, and part of the thigh. The upper material consists of Polyethylene rubber/plastics on a cotton base and covered with rubber/plastic glitter. The rubber/plastic glitter completely obscures the material underneath and is the constituent material of the upper. The boot has elastic gore on the medial side at the top of the shaft. The boots are lined with goat skin. The external surface area of the outer sole is 100 percent cow’s leather. The stated F.O.B. value is $367.40 per pair. The applicable subheading for the style # 30123B008 Viola 65 High Hip Boot will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other. The rate of duty will be 12.5 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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