The tariff classification of infant's turned footwear from Italy

PDB84682 May 23, 1997 CLA-2-64:LA:S:T:1:4:D18 B84682 CATEGORY: Classification TARIFF NO.: 6403.59.15, 6403.51.90 Ms. Charlaine Rossi Toscana Imports 6732 Pickering Avenue Whittier, CA 90601 RE: The tariff classification of infant's turned footwear from Italy Dear Ms. Rossi: In your letter dated April 8, 1997, you requested a tariff classification ruling on three styles of infant's leather turned footwear. The three samples that you have submitted are described as follows: 1. Style "Vernice Culla" is an infant's shoe, 2 1/4 inches high with a patent leather upper and sole with a ribbon closure. 2. Style "Classico Culla" is an infant's shoe, 2 1/4 inches high with a leather upper and sole with an ankle buckle closure. 3. Style "Stivaletto Culla" is an infant's boot, 3 1/4 inches high with a suede leather upper, back zipper closure and a leather sole. You have furnished a Worksheet for Imported Footwear form indicating these styles will not cover the wearer's ankle bone and are turned construction. Style "Stivaletto Culla" is a boot 3 1/4 inches high and it covers the ankle bone so it cannot be classified as turned footwear. Turned footwear is only provided for if the top of the upper is below the top of the ankle bone. The applicable subheading for styles "Vernice Culla" and "Classico Culla" will be 6403.59.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of leather, not covering the ankle, turned or turned footwear. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for style "Stivaletto Culla" will be 6403.51.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately leather; which is other than "sports footwear"; in which the top of the upper covers most of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is worn by females or is unisex. The rate of duty will be 10 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Edward Webb Acting Port Director Los Angeles Seaport