The tariff classification of footwear from Italy

NY L84127 April 26, 2005 CLA-2-64:RR:NC:SP:247 L84127 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Jon Nelson Nordstrom, Inc. Customs Compliance Department 1617 Sixth Ave. Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from Italy Dear Mr. Nelson: In your letter dated April 13, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as Style EG1057, Cassandra-P, is a women’s slip-on, open-toe, open-heel shoe with a leather outer sole and a 2-inch high heel. The upper consists of a single 2-inch wide strap across the toes, which has an external surface area of, you state, 90% animal hair (or fur) and 10% leather. The animal hair surface material of the upper is imprinted to look like cheetah fur, with a spotted pattern of brown patches. The upper is lined with leather and also has a decorative metal strap buckle accessory. The applicable subheading for the women’s shoe, identified Style EG 1057, Cassandra-P, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The duty rate will be 12.5% ad valorem. We are returning the sample as you requested. 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 the ruling, contact National Import Specialist Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division