CLA-2-64:OT:RR:NC:N2:247
Ms. Barbara Castellano
Salvatore Ferragamo
700 Castle Road
Secaucus, NJ 07407
RE: The tariff classification of footwear from Italy
Dear Ms. Castellano:
In your letter dated November 15, 2002, you requested a tariff classification ruling. You have submitted descriptive literature and photographs of two footwear styles identified as “Red Sandal” and “Black Sandal. No samples were submitted with this request.
The “Black Sandal” has an upper consisting of thin leather straps. One strap is secured to the outer sole unit on either side of the toe. Another wraps around the strap over the big toe, crosses the vamp to either side of the foot, is threaded through two leather pieces secured to the outer sole unit on either side of the foot and one at the back of the heel, and continues around the ankle. It can be tied around the ankle or lower leg. The sandal has a padded leather footbed and a low heel. The external surface area of the upper and outer sole is 100 percent leather materials.
The applicable subheading for the “Black Sandal” footwear style will be 6403.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of leather: having uppers which consist of leather straps across the instep and around the big toe. The rate of duty will be Free.
The “Red Sandal” cannot be classified as this office need more information. Please provide a laboratory report showing the external surface area of the upper identities and measurements, expressed in percentages. Specifically, the leather vs. textile netting materials.
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