The tariff classification of footwear from Indonesia

NY C87115 May 6, 1998 CLA-2-64:RR:NC:TA:347 C87115 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms. Vi Hanson Hanson Holdings, Inc. P.O. Box 163 Plainview, Long Island, NY 11803 RE: The tariff classification of footwear from Indonesia Dear Ms. Hanson: In your letter dated April 20, 1998 you requested a tariff classification ruling. The submitted half pair sample is a child's size hi-top bootie slipper which, you state, has a woven cotton textile upper and a separately sewn-on textile outer sole. The slipper upper is reversible, meaning that its cotton liner can also be worn turned inside out, so that either a dog pattern or a cat pattern design can serve as the exterior surface of its cotton fabric upper. The slipper also incorporates a single removable foam plastic insole, which is an integral part of this item and so, in response to your question, it is not separately classifiable . The applicable subheading for this slipper will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is not predominately rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; which has a line of demarcation between the sole and the upper; and in which the largest fabric of the upper consists, by weight, predominately of vegetable fibers such as cotton or flax . The rate of duty will be 7.5% 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 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division