CLA-2-64:OT:RR:NC:N3:447
Mr. Lopez Crozet
Martiniano, LLC
3529 Roseview Avenue
Los Angeles, CA 90065
RE: The tariff classification of footwear from Italy
Dear Mr. Crozet:
In your electronic letter dated June 5, 2017, you requested a tariff classification ruling.
Pictures and a description of women’s, closed-toe/closed heel, below-the-ankle, slip-on shoes, identified as N246939 MLC9, were submitted electronically.
The external surface area of the uppers of this style/model varies. They are offered in suede leather, patent leather, velvet and silk. The shoes have outer soles of leather, have an attached leather wrapped plastic heel, and are fully lined with leather. Your email correspondence confirms the F.O.B. values are over $12 per pair.
The applicable subheading for style # N246939 MLC9 Suede, will be 6403.59.9045, 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 leather: other footwear with outer soles of leather: other: other: for other persons: for women: other. The rate of duty will be 10 percent ad valorem.
We need additional information before we can issue a classification number for style MLC9 with velvet, silk and patent leather uppers. Please provide a sample of the patent leather style. For the footwear with velvet and silk uppers, please provide a breakdown, in percentages, of the total weight of each of the components of the shoe in relation to the total weight of the shoe. For example the textile components make up 42 percent of the total weight of the shoe. The leather components make up 50 percent of the total weight of the shoe. The plastic components make up 8 percent of the shoe, etc. When this information is available you may submit your request for a binding ruling.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division