United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N014466 - NY N014540 > NY N014536

Previous Ruling Next Ruling
NY N014536

August 2, 2007



TARIFF NO.: 6402.99.2760

Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11Floor
New York, NY 10003

RE: The tariff classification of footwear from Italy

Dear Ms. Lee:

In your letter dated July 17, 2007 you requested a tariff classification ruling for two half pair samples women’s shoes identified as Style #’s D80255 and D79822.

Style # D80255 is described as a women’s all over plastic “rain ballet shoe.” This sandal-like slip-on shoe does not cover the ankle and it is produced entirely in one piece by molding. The shoe is not waterproof, since it has three small holes situated along the inside front portion of the upper, near the sole.

The applicable subheading for the women’s shoe, Style # D90255, will be 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which does not cover the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% 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/.

Your inquiry does not provide enough information for us to give a classification ruling on Style # D79822, described as a woman’s “printed suede & fabric ballet shoe.” Your request for a classification ruling for this shoe, which has an upper with an external surface area (ESAU) of both textile and leather materials, should include an accurate independent lab report percentage measurement to determine which constituent material predominates. The leather ankle strap and edging trim should be considered as accessories or reinforcements. Also provide an accurate component material percentage breakdown by weight for this shoe, which has a leather outer sole. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Richard Foley at 646-733-3042.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: