CLA-2-64:OT:RR:NC:N3:447
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11th Floor
New York, NY 10003
RE: The tariff classification of footwear from Italy and Romania
Dear Ms. Lee:
In your letter dated June 14, 2017, you requested a tariff classification ruling. The submitted samples are identified as D374148 Women’s Fabric Bow Pump and D381519 Women’s Velvet Slip-On Boot. Your samples will be returned.
Style # D374148 Women’s Fabric Bow Pump is a woman’s, closed toe/open heel, below-the-ankle, high heel shoe with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is a textile material (70 percent cotton/30 percent Modal). A removable nylon ribbon is laced through a large eyelet on either side of the the heel strap. The ribbon is tied in a bow around the wearer’s ankle. The rubber/plastic glittered heel measures approximately 3 ½ inch high. The shoe is made in Italy. As per our telephone conversation, you confirm the F.O.B. value is over $12 per pair.
Style # D381519 Women’s Velvet Slip-On Boot is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on, fashion boot with an outer sole of rubber or plastics. The ESAU is predominantly cotton velvet textile material. It has an elastic gore on the medial and lateral sides. This boot measures approximately 6 inches high and is made in Romania. As per telephone call, you confirm the F.O.B. value is over $12 per pair.
The applicable subheading for styles D374148 Women’s Fabric Bow Pump and D381519 Women’s Velvet Slip-On Boot will be 6404.19.3960, 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 textile materials; in which the outer soles of rubber or plastics: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for women. The rate of duty will be 37.5% 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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division