The tariff classification of footwear from Italy and China

N239704 April 11, 2013 CLA-2-64:OT:RR:NC:N4:447  CATEGORY:  Classification TARIFF NO.: 6402.91.4061  Ms. Vicky Lee J. Crew Group, Inc.770 Broadway, 11th Floor New York, NY 10003 RE:  The tariff classification of footwear from Italy and China Dear Ms. Lee:In your letter dated March 13, 2013 you requested a tariff classification ruling for three styles of girl’s and women’s footwear.The submitted samples identified as style #’s D232366 and D212070, are girls desert boots with rubber or plastics outer soles. The fabric upper (which covers the ankle) for style D232366 is completely covered with plastic glitter. The “foiled”canvas upper (which covers the ankle) for style D212070 has an external layer of rubber or plastics on its surface. Both shoes are considered to have rubber or plastics uppers for tariff purposes. The applicable subheading for the girl’s desert boots, style #’s D232366 and D212070 will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; other. The rate of duty will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. In reference to the submitted sample identified as style #D178099, a women’s slip-on “ballerina flat” shoe with a “regenerated” leather outer sole and a linen (vegetable fiber) fabric upper, we need additional information in order to properly classify this shoe. Please provide a component material breakdown “by weight” of the entire shoe. Once you have obtained this information, you may resubmit this shoe for a binding ruling. 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 Stacey Kalkines at (646) 733-3042.Sincerely, Thomas J. Russo Director National Commodity Specialist Division