CLA-2-64: G23 H86938
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway 11th Floor
New York, NY 10003
RE: The tariff classification of a women’s leather loafer from Italy.
Dear Ms. Lee:
In your letter of January 6, 2002, you requested a tariff classification ruling on a leather loafer.
The sample submitted with your request is style number 56780,a women’s slip-on driver moc loafer with a leather upper and an outersole that consists of leather with raised rubber inserts. The sixteen irregularly shaped rubber pieces are taken to be the material having the greatest surface area in contact with the ground; therefor, the sole is taken to be of rubber/plastic material. The shoe does not cover the ankle. It is assumed to be over $2.50/pair in value. The sample is being returned to you, as requested.
The applicable subheading for style 56780 driver moc will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50/pair, other, other than tennis shoes, basketball shoes and the like. The rate of duty will be 10% ad valorem.
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This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-7042.
Sincerely,
Jeffrey Walgreen,
Service Port Director
Portland, Maine