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C866171998-05-13New YorkClassification

The tariff classification of four shoes from Italy.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of four shoes from Italy.

Ruling Text

PD C86617 May 13, 1998 CLA-2-64:K:TC:A4:D23 C86617 CATEGORY: Classification TARIFF NO.: 6404.20.4060; 6404.20.6060 Mr. Lawrence Baker Vice President, Operations Jet Air Service, Inc. Cargo Building 80, JFK International Airport Jamaica, NY 11430 RE: The tariff classification of four shoes from Italy. Dear Mr. Baker: In your undated letter, received by the Customs Information Exchange on April 13, 1998, your company requested a tariff classification ruling on behalf of your client, Fieramosca & Co. You included four samples, styles Sevilla, Sofia, Lisbon, Salerno, and described them as women's shoes with textile uppers and leather soles and heels. You furnished component weight breakdowns from the manufacturer that indicate: Sevilla is 15.6% textile materials, 45% leather and 39% other materials; Sofia is 13% textile materials, 47% leather, 5% metal and 35% other materials; Lisbon is 13% textile materials, 44% leather, 7% metal and 36% other materials; Salerno is 13% textile materials, 43% leather, 7% metal and 37% other materials. These measurements are subject to verification upon Customs examination at importation. The shoes will be imported from Italy. We note that the enclosed samples are not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, the shoes would not be considered legally marked under the provisions of 19 C.F.R. §134.11. The applicable subheading for styles Sofia, Lisbon and Salerno 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% ad valorem. The applicable subheading for style Sevilla will be 6404.20.6060, 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; other; for women. The duty rate will be 37.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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. Sincerely, John J. Martuge Area Director JFK Airport