CLA-2-64:OT:RR:NC:N2:247
Ms. Gilda Lissette Martinez
Salvatore Ferragamo
700 Castle Road
Secaucus, NJ 07094
RE: The tariff classification of footwear from Italy
Dear Ms. Martinez:
In your letters dated November 15, 2022, and January 5, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a work sheet. Additional external surface area information was provided via email.
Style “Red Sandal,” 021278 Gioventu Sandalo – F. Cuoio Square 2, is an open toe/open heel, below the ankle, men’s sandal. The upper consists of leather straps and mesh textile netting on the medial and lateral sides of the sandal. You provided an external surface area breakdown of 71 percent leather and 29 percent textile materials The sandal has a padded leather footbed and a low heel. The external surface area of the outer sole that comes in contact with the ground consists of 100 percent leather materials.
In the original ruling request letter, a classification under 6304.20.0000, Harmonized Tariff Schedule of the United States, (HTSUS), was suggested. However, it appears to be a typographical error and intended to suggest 6403.20.0000, HTSUS, which provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe. We disagree. There is no single leather strap around the big toe, rather, two different straps make contact with the sides of the big toe. It will be classified accordingly.
The applicable subheading for the men’s “Red Sandal,” 021278 Gioventu Sandalo – F. Cuoio Square 2 will be 6403.59.6060, 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, other, other: for men, youths, and boys; for men; other. The rate of duty will be 8.5 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division