CLA-2-64:OT:RR:NC:SP:247

Mr. Dalyn Lombardi
Tommy Hilfiger U.S.A., Inc.
200 Liberty Way
Cranbury, NJ 08512

RE: The tariff classification of footwear from Italy

Dear Mr. Lombardi:

In your letter dated February 5, 2008 you requested a tariff classification ruling.

The submitted half pair sample, identified as style number 88SE00076 “Suede Fashion Show Shoe,” is a men’s wingtip lace-up shoe with a light beige colored suede leather upper that does not cover the ankle and a leather sole.

The applicable subheading for the shoe, style number 88SE00076, will be 6403.59.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with uppers predominately of leather; which has an outer sole of leather; which does not cover the ankle; other; for men, youths and boys…for men. The rate of duty will be 8.5% 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 http://www.usitc.gov/tata/hts/.

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