The tariff classification of two women's shoes from Italy

PD D86877 February 4, 1999 CLA-2-64:CO:CH:JJB:D10 D86877 CATEGORY: Classification TARIFF NO.: 6404.19.90 Jane A. Sheridan Pagoda Trading Co., Inc. 8300 Maryland Avenue St. Louis, Missouri 63105 RE: The tariff classification of two women's shoes from Italy Dear Ms. Sheridan: In your letter dated January 13, 1999, you requested a classification ruling of two women's shoes from Italy. You included a sample of each shoe, identified as the pattern and the pattern. Both are womens casual style shoes with uppers whose external surface areas are textile. Both also have rubber outer soles. The pattern is a clog type of shoe, a slip-on with an open heel. The pattern is also a slip-on type of shoe, but with closed toes and closed heels. However, you pointed out that both shoes have soles which overlap the uppers by more than 1/4 inch around the entire circumferences, so, we consider both shoes to have foxing-like bands. Lastly, you stated that the import price of both shoes will be over $12.00 per pair. You suggested a classification of 6404.19.90 and we agree. The applicable subheading for both shoes, identified as the pattern and the pattern, will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is other than sports footwear; which does not have an external surface area of more than 50% leather (including accessories and reinforcements) and which is not protective footwear: which is considered slip-on footwear, but which has a foxing-like band: and which is valued over $12/pair. The duty rate will be 9%. This ruling is being issued under the provisions of Section 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. Sincerely, Robert Parsons Acting Port Director Port of Chicago