CLA-2-64:RR:NC:TA:347 G84506
Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001
RE: The tariff classification of footwear from Italy
Dear Mr. Spano:
In your letter dated November 15, 2000, on behalf of McClaskie & Associates LLC, you requested a tariff classification ruling.
The submitted half pair sample, identified as Style Number “Campo” G108, is a man’s two tone, leather upper, leather soled, five eyelet lace-up dress shoe, which does not cover the ankle. In your letter you indicate that this shoe is of stitched welt construction. We have examined your sample shoe and have determined that it will be considered “welt footwear” for tariff classification purposes as per Chapter 64, Additional U.S. Note 1 (a), Harmonized Tariff Schedule of the United States (HTS).
Therefore, the applicable subheading for this shoe, Style “Campo G108” will be 6403.59.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of leather; which does not cover the ankle; which is not “sports footwear”; and in which the sole is attached to the upper by welt stitched construction. The rate of duty will be 5% ad valorem.
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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division