The tariff classification of children's slippers from China

PD B82540 March 14,1997 CLA-2-64:LA:S:T:1:4:D18 B82540 CATEGORY: Classification TARIFF NO.: 6404.19.35, 6404.20.60 Mr. Lewis Fischer MSAS Cargo International Inc. 2265 E. El Segundo Blvd. El Segundo, CA 90245 RE: The tariff classification of children's slippers from China Dear Mr. Fischer: In your letter dated February 19, 1997, on behalf of Cobra International, you requested a tariff classification ruling on children's slippers. The two samples that you have submitted are described as follows: 1. Style E3103C is a childs textile upper slipper, with embroidered jack- in- the- box design on the vamp, closed toe and closed heel, slip-on, foam padding, with a rubber and/or plastic sole. 2. Style E3209E is a childs textile upper slipper, with embroidered Christmas tree design on the vamp, closed toe and closed heel, slip-on, foam padding, with a leather sole. Both of these slippers have a mechanism consisting of a battery with three wires and three bulbs on the vamp that light when the child walks. We do not consider these a learning device. We consider these slippers to be footwear with decorative lights.On style E3209E we have weighed the components and the slipper is over ten percent by weight of rubber and/or plastics and over fifty percent by weight of textile, rubber and plastics. The applicable subheading for style E3103C will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface area is predominately textile materials; in which the outer sole's external surface area is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; and which is 10 percent or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem. The applicable subheading for style E3209E will be 6404.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; and which is, by weight, over 50 percent as a total of textile materials, rubber and plastics, and over 10 percent by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Aileen Colon Acting Port Director Los Angeles