The tariff classification of two styles of footwear from Italy

PD F82284 February 18, 2000 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6403.99.90, 6404.19.35 Ms. Sandra Kobs N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of two styles of footwear from Italy Dear Ms. Kobs: In your letter dated January 26, 2000 you requested tariff classification rulings on two styles of footwear. Samples of each style were included with your submission. The sample designated White Mountain “Emma” is described as a “toggle slide.” It is a woman’s open-toed, open-heeled shoe with an upper consisting of a single piece of leather across the instep. This piece ranges in width from approximately 2 ½ inches to approximately 4 inches at various points, and it has an elastic drawstring (“toggle”) on one side that allows the wearer to adjust the fit of the shoe. The sole of the shoe is of molded rubber. The sample designated White Mountain “Sizzle” is described as a “wedge thong.” It is a woman’s open-toed, open-heeled shoe with a platform ranging in height from approximately 1 ¾ inches at the toe to approximately 4 ¼ inches at the heel. The upper consists of a Y-shaped thong that passes between the wearer’s first and second toes. Although you provided no information regarding the constituent material of this thong, it appears to be of plastic-coated textile material. The sole of the shoe is of molded rubber. Your samples are being returned as requested. The applicable subheading for White Mountain “Emma” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; not on a base or platform of wood; of other than welt construction; for women; and which is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem. The applicable subheading for White Mountain “Sizzle” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than athletic footwear; with open toes or open heels; and which is 10 percent or more by weight of rubber or plastics. The rate of duty will be 37.5 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3400, Ext. 163. Sincerely, Joseph J. Wilson Port Director Buffalo, New York