Customs Ruling NY N247872 - The tariff classification of women’s footwear from Italy

search within category:where physical possession required, when goods bailment. BMW NA points statutory language same condition drawback place 1985, when Customs issued C.S.D. 85-52 (Aug. 16, 1985). That provision, 19 U.S.C. § 1313(j)(2), provided goods “possession party claiming drawback.” As explained above, CBP has consistently interpreted language mean owner goods retains dominion control over goods while goods entrusted another, bailee, bailee, FTZ operator has any rights goods beyond bailee.

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NY N247872
Dec 11, 2013

Type : Classification • HTSUS : 6403.59.9045; 6404.20.6060; 6405.90.9000

CLA-2-64:OT:RR:NC:N4:447

Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11th Floor
New York, NY 10003

RE: The tariff classification of women’s footwear from Italy

Dear Ms. Lee:

In your letter dated November 12, 2013 you requested a tariff classification ruling for three styles of women’s footwear.

The submitted half-pair sample identified as style #D253011, is a women’s slip-on high heel pump shoe with a leather outer sole and an approximately 3 ½ inch spiked heel. The leather upper does not cover the ankle and has decorative embroidery and small plastic beads on its surface.

The applicable subheading for the women’s slip-on high heel pump shoe, identified as style #D253011 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: not covering the ankle; other: not turned or welt footwear; for other persons: for women: other. The rate of duty will be 10 percent ad valorem.

The submitted half-pair sample identified as style #D252990, is a women’s slip-on high heel pump shoe with a leather outer sole and an approximately 3 ½ inch plastic heel. This plastic heel is considerably thick and accounts for more than 10 percent by weight of the entire shoe. The jute textile upper does not cover the ankle and has decorative rubber or plastics “print” on its surface.

The applicable subheading for the women’s slip-on high heel pump shoe, identified as style #D252990 will be 6404.20.6060, HTSUS, which provides for footwear, in which the upper’s external surface is textile materials; in which the outer sole is of leather or composition leather; and in which the 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% ad valorem.

The submitted half-pair sample identified as style #D253012, is a women’s slip-on high heel pump shoe with a leather outer sole and an approximately 3 ½ inch spiked heel. The “straw” upper does not cover the ankle and has decorative embroidery and faceted “gem-like” jewelry on its surface.

The applicable subheading for the women’s slip-on high heel pump shoe, identified as style #D253012 will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5% 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 (646) 733-3042.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division