CLA-2-64:OT:RR:NC:N2:247
Ms. Amy J. Johannesen
Johannesen Associates, P.C.
205 Hudson Street
New York, NY 10013
RE: The tariff classification of footwear from Italy
Dear Ms. Johannsen:
In your letter dated September 14, 2021, you requested a tariff classification ruling. Your sample will be returned as per your request.
Photos of style # G37808Y55478 show a woman’s, closed toe/closed heel boot that covers the ankle. The external surface area of the upper (esau) predominantly consists of knit textile material. It has a leather toe cap. A lace, threaded through eight pairs of metal eyelets arranged vertically along the front of the shaft, provides a closure. A strap around the ankle is adorned with individually attached gold-colored letters that spell out “CHANEL,” the shoe’s brand. The outer sole and heel are composed of leather. Textile and rubber/plastics make up 31.79 percent of the total weight of the shoe. The F.O.B. value is over $2.50 per pair.
Photos of style # G02819Y55222 show a woman’s, closed toe/closed heel, ballet-style, flat, slip-on shoe. The esau is comprised of predominantly textile knit material with textile edging around the perimeter of the topline. The leather toe cap features the interlocking C’s of the CHANEL logo, made by stitching, and a leather bow over the toes. The outer sole and small heel are leather. Textile and rubber/plastics make up 15.5 percent of the total weight of the shoe. The F.O.B. value is over $2.50 per pair.
Photos of style # G31318Y55193 show a woman’s, closed toe/closed heel, sling-back styled shoe. The esau is predominantly textile knit material with what appears to be a patent leather toe cap. The low textile covered heel is decorated with the CHANEL logo on the lateral side and features a leather outer sole. Textile and rubber/plastics make up 37.6 percent of the total weight of the shoe. The F.O.B. value is over $2.50 per pair.
The applicable subheading for the women’s footwear styles # G37808Y55478, # G02819Y55222, and # G31318Y55193 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; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued
over $2.50/pair; for women. The duty rate 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 the 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