The tariff classification of women’s dress shoes from Italy

PD G85256 January 10, 2001 CLA-2-64:LA:S:T:1:4:D27 G85256 CATEGORY: Classification TARIFF NO.: 6402.99.18 A & J Customs Brokers, Inc. 2200 E. Patrick Ln., #20 Las Vegas, NV. 89119 RE: The tariff classification of women’s dress shoes from Italy Dear Sirs: In your letter dated December 12, 2000, on behalf of Los Angeles Export, Inc., you requested a tariff classification ruling. The submitted sample is a woman’s high heel dress shoe with an open toe, open heel design and a buckle closure. The shoe is constructed entirely of PVC and is made in Italy. The applicable subheading for the shoe described above will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastic. The rate of duty will be 6 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 this ruling letter or the control number indicated above should be provided with 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, Vera Adams Port Director Los Angeles-Long Beach Seaport