CLA-2-64:OT:RR:NC:N3:447
Ms. Mercedes Suarez
A Customs Brokerage
1900 NW 97th Avenue
Doral, FL 33172
RE: The tariff classification of footwear from Italy
Dear Ms. Suarez:
In your letters dated August 24, 2015, and October 7, 2015, you requested a tariff classification ruling. Your samples will be returned with your request.
The submitted samples identified as styles “Claire,” “Marlowe,” Elaine” and “Zoe” are women’s, closed toe/open heel, below-the-ankle, slip-on shoes with outer soles of leather. The external surface area of the uppers consist predominantly of textile materials. “Elaine,” “Zoe” and “Marlowe” include glued on rubber/plastic beads and/or sequins at the vamp of the shoes. “Claire” has a decorative bow at the forefoot. The combined weight of rubber/plastics and textile material is over 50 percent. All styles have no foxing or foxing like bands and are not “protective.” You provided F.O.B. values over $12 per pair.
The applicable subheading for the style names “Claire,” “Marlowe,” Elaine” and “Zoe” will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which each shoe, by weight, is over 50% of textile materials plus rubber and plastics and over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5 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 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 Stacey Kalkines at: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division