CLA-2-64:RR:NC:SP:247 K85247
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway
New York, NY 10003
RE: The tariff classification of footwear from Italy
Dear Ms. Lee:
In your letter dated May 14, 2004 you requested a tariff classification ruling for two samples, a woman’s loafer shoe and a woman’s calf high boot.
The submitted half pair sample identified as Style #D29087 is, as you state, a women’s “pony hair loafer” slip-on shoe that does not cover the wearer’s ankle. The shoe has an upper with an external surface area that is entirely covered by hair or fur and is imprinted with a zebra look pattern of black lines. The shoe also has a leather lining, a small textile fabric bow tied at the instep, a leather outer sole and a flat rubber/plastic heel.
The applicable subheading for the women’s “pony hair loafer” shoe, identified as Style #D29087 will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The duty rate will be 12.5% ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the women’s “Fabric/Leather Boot” Style #D26987/s#65411. Your request for a classification ruling should include an accurate total percentage measurement of the leather and the textile materials that make up the external surface area of the upper (ESAU) of this boot. In addition, since this boot has both leather and rubber/plastic materials that account for its outer sole, please also provide an accurate percentage measurement of these constituent materials, so that we can determine the greatest surface area material in contact with the ground. In your measurements, you must exclude the area of the rubber heel and all the leather areas under the raised arch that do not contact the ground. When this information is available, you may wish to consider resubmission of your request for this item. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division