The tariff classification of footwear from Italy

N280980 December 13, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway 14th Floor New York, NY 10003 RE: The tariff classification of footwear from Italy Dear Ms. Lee: In your letter dated October 14, 2016, you requested a tariff classification ruling. The submitted sample, Style# D364806, is a woman’s open toe, open heel, slip-on sandal. The upper, which consists of a single approximately 2½-inch wide strap over the toe area, is covered with woven strips simulating raffia straw made from 57 percent viscose/rayon, 26 percent polyester, and 17 percent cotton. Two individual strips are crosshatched together to form the weave. Our measurements indicate that the individual synthetic raffia strips, which are folded repeatedly along their lengths and crimped, have apparent widths of less than 5 millimeters. Section XI of the Harmonized Tariff Schedule of the United States (HTSUS), Note 1 (g), provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 millimeters to be considered a man-made fiber. Since the individual plastic strips comprising the upper of this shoe are under 5 millimeters in width, this shoe has a textile upper for tariff purposes. The outer sole is stated to be made from “synthetic” rubber or plastics. It is not protective and does not feature a foxing or a foxing-like band. The applicable subheading for Style# D364806 will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; more than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division