The tariff classification of footwear from Italy

NY B80073 December 18, 1996 CLA-2-64:RR:NC:3:346 B80073 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6404.19.90 Ms. Mei C. Li Superb Custom Brokers, Inc. 149-10, 183 Street Jamaica, NY 11413 RE: The tariff classification of footwear from Italy Dear Ms. Li: In your letter dated November 26, 1996, on behalf of Bruno Magli, you requested a tariff classification ruling. The two, half pair women's shoe samples you submitted and identified with stick-on tags as "FE045", "FE046", are described as follows: FE045 - A woman's loafer-type slip-on shoe, with a predominately textile fabric upper that is trimmed with leather piping on the vamp seam and along the topline opening, a leather strap with metal ornamentation across the instep, and a leather outside counter covering the back of the heel. It has a one inch high stacked heel, a leather midsole and a rubber outer sole. FE046 - A woman's hi-top shoe, with a three eyelet lace closure, a predominately textile upper, leather piping topline trim, a leather outside heel counter, a one inch high stacked heel, a leather midsole and a rubber outer sole. It is presumed that this shoe is valued over $12 per pair. The applicable subheading for the shoe identified as "FE045" will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is of the slip-on type; which lacks a foxing-like band almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem. The applicable subheading for the hi-top shoe, identified as "FE046", will be 6404.19.90, HTS, which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; in which the upper's external surface is still 50% or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; which has neither open toes nor open heels and is not a slip-on; and which is, we presume, valued over $12 per pair. The rate of duty is 15.6 percent ad valorem. The rate of duty in 1997 will be 13.4 percent 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 James Sheridan at 212-466-5889. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division