The tariff classification of footwear from Italy

N321251 September 15, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165; 9902.14.06 Ms. Heather Snyder SMD Wynne Corporation 8055 B Corporate Blvd. Plain City, OH 43064 RE: The tariff classification of footwear from Italy Dear Ms. Snyder: In your letter dated August 25, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a sample of the item in question. The sample will not be returned. Examination of the “Calzuro Buddy” footwear sample found a closed-toe/open-heel molded clog style shoe that does not cover the ankle. The rubber/plastic upper has numerous vent holes on the vamp and lateral sides. The anti-slip/anti-static outer sole is made of rubber or plastics. They have an anatomic footbed and an attached, anti-static heel plug. You stated in email correspondence with this office, that the optional, specially fitted, adjustable heel straps designed for use with this style, are not imported with the footwear. After importation they will be available for sale with the footwear. The F.O.B. value is $19.56 per pair. The applicable subheading for the “Calzuro Buddy” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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 such as those mentioned in note 4(a) to this chapter) 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 women: other. The rate is 6 percent ad valorem. With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.06, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics, other than tennis shoes, basketball shoes, gym shoes, training shoes and the like, such footwear for women (and other than work footwear), valued $15/pair or higher (provided for in subheading 6402.31.65).  Subheading 9902.14.06, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision.  Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.06.  The rate of duty is 5.5 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