CLA-2-64:OT:RR:NC:N2:447
Mr. Nicholas D’Andrea
Mallory Alexander
777 Sunrise Highway
Lynbrook, NY 11563
RE: The tariff classification of footwear from Italy
Dear Mr. D’Andrea:
In your letter dated April 4, 2017, you requested a tariff classification ruling on behalf of Figue LLC. The submitted sample, identified as Style # 7171 9158 (Style name Cleopatra Slide), was sent to our U.S. Customs and Border Protection laboratory for analysis. Style # 7171 9158 (Style name Cleopatra Slide) is a woman’s closed-toe, closed-heel, below-the-ankle, slip-on shoe. The upper is made from 100 percent cotton textile material and the outer sole is leather. It features two appliques that mimic eyes, made in part from glass beads, and a textile pom-pom simulating a nose with an attached textile tassel on the vamp. The U.S. Customs and Border Protection laboratory found the breakdown component materials by weight of the shoe to be 50.8 percent leather, 14.2 percent textile, 13.8 percent rubber or plastics, 9.7 percent paper/cardboard, 1.4 percent glass beads, and 0.1 percent metal. The combined weight of rubber or plastics and textile material is not over 50 percent of the total weight. The shoe is not protective nor does it does not have a foxing or foxing-like band. It has a semi-V shaped opening along the top line used to insert the foot. You provided the value of the shoe as over $2.50/pair.
The applicable subheading for Style # 7171 9158 (Style name Cleopatra Slide) will be 6404.20.4060, 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 textile materials: footwear with outer soles of leather or composition leather: footwear that is not over 50% by weight of textile materials and rubber or plastics; valued over $2.50/pair: for women. The rate of duty will be 10 percent 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 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