The tariff classification of footwear from Italy

N251630 April 15, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of footwear from Italy Dear Ms. Cumins: In your letter dated March 18, 2014 you requested a tariff classification ruling on behalf of your client, Louis Vuitton North America, Inc. The submitted half-pair sample identified as style #A5NE3KEF “Ballroom Open Toe Pump 11 CM,” is a women’s open toe/closed heel slip-on platform shoe with a leather outer sole and an approximately five inch spiked heel. The upper is completely covered with overlapping plastic sequins, thereby making it rubber or plastics for tariff classification purposes. Attached to the top of the heel is a decorative textile bow. The applicable subheading for the women’s slip-on platform shoe identified as style #A5NE3KEF “Ballroom Open Toe Pump 11 CM” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: in which the upper is neither leather nor textile; other. The rate of duty will be 12.5% 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: stacey.kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division