The tariff classification of footwear from Italy

N253540 June 2, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145 Mr. Raymond Mapa Logistics Manager Footwear Diesel USA Inc. 220 West 19th St. New York, NY 11011 RE: The tariff classification of footwear from Italy Dear Mr. Mapa: In your letter dated May 15, 2014 you requested a tariff classification ruling. The submitted photographs show a men’s open toe/open heel slip-on sandal identified as Style # Y00434 PS720. The upper is 100% polyvinyl chloride (PVC) with a large Diesel logo and a rubber or plastics outer sole. The sandal does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for the Style # Y00434 PS720 will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper 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: other: other: for men: other. The rate of duty will be 6 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division