The tariff classification of footwear from Italy

N286961 June 28, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.59.9045; 6404.20.4060 Mr. Lopez Crozet Martiniano, LLC 3529 Roseview Avenue Los Angeles, CA 90065 RE: The tariff classification of footwear from Italy Dear Mr. Crozet: In your electronic letter dated June 5, 2017, you requested a tariff classification ruling. Pictures and a description of women’s, closed-toe/closed heel, below-the-ankle, slip-on shoes, identified as N210396 MLC3, were submitted electronically. The external surface area of the uppers of this style/model varies. They are offered in suede leather, velvet and satin. The shoes have outer soles of leather, have a small leather heel, and are fully lined with leather. The total weight of the shoes are less than ten percent rubber or plastics, and less than 50 percent textile plus rubber/plastic. Your email correspondence confirms the F.O.B. values are over $12 per pair. The applicable subheading for style # N210396 MLC3 Suede, will be 6403.59.9045, Harmonized Tariff Schedule of the United States (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 other persons: for women: other. The rate of duty will be 10 percent ad valorem. The applicable subheading for style # N210396 MLC3 with Velvet and Satin uppers will be 6404.20.4060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; is valued over $2.50 per pair; for women. The rate of duty will be 10 percent ad valorem. We need additional information before we can issue a classification for N210396 MLC3 Patent. Please provide a sample of the patent leather style. 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division