The tariff classification of footwear from Italy

PD F87440 May 30, 2000 CLA-2-64: FO:NP:POR:CO:D28 F87440 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of footwear from Italy Dear Ms. Greener: In your letter dated May 9, 2000, you requested a tariff classification ruling. Item number 020-0285, Duck Oxford, is an oxford style shoe with an outer sole of rubber. You state that the external surface area of the upper (excluding reinforcements and accessories) is 30 percent leather and 70 percent textile. You did not indicate whether this shoe has uppers of which over 50 percent of the exterior surface area is leather when reinforcements and accessories are included. However, a visual examination of the submitted sample clearly shows that, when reinforcements and accessories are included, less than 50 percent of the exterior surface area of the upper is leather. You indicate that it is not waterproof and is not designed to protect against water, oil, grease, chemical or cold or inclement weather. The Duck Oxford will be imported in American women’s sizes 5 ½ medium – 12 medium and is valued over $12/pair. The applicable subheading for item number 020-0285 will be 6404.19.9060, 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 textile materials: Footwear with outer soles of rubber or plastics: Other: Other: Valued over $12/pair, For women.” The rate of duty will be 9%. Your inquiry does not provide enough information for us to give a classification ruling on item number 020-0289, Duck Zip Boot. Your request for a classification ruling should include the percent of the external surface area of the upper (including leather reinforcements and accessories) which is leather. You state that the external surface area of the upper (excluding reinforcements and accessories) is 30 percent leather and 70 percent textile. This information appears to be in error. A visual examination of the submitted sample leads us to conclude that the external surface area of the upper (excluding reinforcements and accessories) is significantly more that 30 percent leather. In fact, it may be close to 50 percent leather. Therefore, the missing information is critical, i.e., information regarding the percent of the external surface area of the upper (including leather reinforcements and accessories) which is leather. 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon