The tariff classification of footwear from Italy

PD G80259 September 12, 2000 CLA-2-64: FO:NP:POR:CO:D28 G80259 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 July 26, 2000 you requested a tariff classification ruling. Item number 020-0289, Women’s Duck Zip Boot, is a woman’s over the ankle, front zip boot with a rubber/plastic sole. You indicate that it is not waterproof and is not designed to protect against water, oil, grease, chemical or cold or inclement weather. The first cost of this boot is over $12/pr. It will be imported in American women’s sizes 5 1/2 medium – 12 medium. The Women’s Duck Zip Boot does not include any leather accessories or reinforcements. Initially, you stated in the Worksheet for Imported Footwear that the external surface area of the upper (excluding reinforcements and accessories) is 30 percent leather and 70 percent textile. In response to our request for corrected information, you submitted a revised Worksheet For Imported Footwear stating that the percentage of the external surface area of the upper (excluding reinforcements and accessories) which is leather is 40 percent and the percentage which is textile is 60 percent. These revised percents of leather and textile components still did not appear to be accurate; therefore, the sample was submitted to the San Francisco Customs Laboratory. The following are the external surface area of the upper measurements excluding accessories and reinforcements reported by the Customs laboratory: 48% Leather 52% Textile We regret the delay in issuing this decision letter; however, correct footwear classification requires accurate information on your Worksheet for Imported Footwear. One of the most significant effects of the Customs Modernization Act is the establishment of the clear requirement that parties exercise “reasonable care” by filing such information as is necessary to enable the Customs Service to properly assess duties, collect accurate statistics and determine whether any other applicable law is met. When one of the constituent materials of the upper is not clearly and obviously the material having the greatest external surface area, it is advisable to obtain detailed measurements. The applicable subheading for item number 020-0289 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%. 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