The tariff classification of footwear from Italy

N329213 November 17, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.9065 Ms. Eileen Family Geodis USA 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of footwear from Italy Dear Ms. Family: In your letters dated October 6, 2022, and November 7, 2022, you requested a tariff classification ruling on behalf of your client Kering Inc. You have submitted descriptive literature and a sample of the item in question. The style number and value information were submitted with your second letter. The sample will be returned as you requested. Footwear style 558944 W4MC2 is a woman’s, closed toe/closed heel, below-the-ankle, lace-up style sneaker. The external surface area of the upper (esau) is made up of textile material covered with rubber/plastics glitter which completely obscures the material beneath. The rubber/plastics will be the constituent material of the esau. The upper has a lace threaded through four eyelets on both sides of a separately attached tongue. The lace is used to secure the shoe to the foot. The inner sole is made of Ethylene-vinyl acetate (EVA) and the upper has a nylon mesh lining. The outer sole is composed of rubber or plastics. The sample was physically examined by cross-cutting. The molded outer sole overlaps the upper by ¼ inch which constitutes a foxing-like band. The F.O.B. value is $165.00 per pair. You suggested a classification of 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 above footwear was found to have a foxing like band. Therefore, it will be classified elsewhere. The applicable subheading for style 558944 W4MC2 will be 6402.99.9065, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for women. The rate of duty will be 20 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