CLA-2-64:OT:RR:NC:N:247
Mr. Yuanyou (Sunny) Yang
Porter Wright Morris & Arthur
6 PPG Place
Pittsburgh, PA 15222
RE: The tariff classification of footwear from Italy
Dear Mr. Yang:
In your letter dated June 9, 2021, you requested a tariff classification ruling on behalf of your client SMD Wynne Corporation. You have submitted descriptive literature and samples. The samples will be returned as requested.
The Calzuro Aqua is a woman’s open toe, open heel, thong sandal. It is made of one-piece molded, lightweight rubber/plastics material. It has a V-shaped strap upper and a contoured outer sole. It is available for sale in various solid colors.
The applicable subheading for The Calzuro Aqua thong sandal, will be 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: sandals and similar footwear of plastics, produced in one piece by molding: for women. The rate of duty will be 3 percent ad valorem.
The Calzuro Wood is a woman’s clog that has a closed toe and an open heel. The upper is made of genuine perforated leather and decorated with a leather strap and a metal buckle and rivets. The outer sole unit consists of a wood base under the foot and rubber/plastics material. It does not have an inner sole or a protective metal toe cap. This style is available in two colors.
The applicable subheading for The Calzuro Wood will be 6403.99.1000, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear; other; footwear made on a base or platform of wood not having an inner sole or a protective metal toe-cap. The rate of duty will be Free.
This office is unable to issue a ruling on The Calzuro Classic Comfort Insoles (aka Calzuro Arch Support or Calzuro Classic Insole). The removable insoles are said to be composed of a fabric covering over an open cell foam made from various materials. To issue a ruling on this item, we would need a laboratory report stating the identity of the materials, and the composition breakdown, by weight, expressed in percentages. When this information is available, you are welcomed to resubmit your ruling request.
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