The tariff classification of a man’s slip-on from Italy

N247233 November 27, 2013 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6403.59.6060 Maria D. Suarez Saks Fifth Avenue 500 Hickory Drive Aberdeen, MD 21001 RE: The tariff classification of a man’s slip-on from Italy Dear Ms. Suarez: In your letter dated October 24, 2013, you requested a tariff classification ruling. Pictures of style LL145-SWA-RIGB, a man’s slip-on shoe, were forwarded with your inquiry. You state the upper of the shoe is leather with rows of attached decorative Swarovski™ crystals. The outer sole is leather and has an attached stacked leather heel with a rubber/plastics heel lift. You suggest classification in 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other footwear: other: other, presumably because you consider the closely placed crystals comprise the constituent material of the upper. We disagree. The leather upper is clearly visible around the crystals and comprises the constituent material of the upper. For this reason the footwear will be classified elsewhere. The applicable subheading for style LL145-SWA-RIGB will be 6403.59.6060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: for men, youths and boys: for men: other. The rate of duty will be 8.5 percent 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/. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division