The tariff classification of footwear from China

NY D81441 August 28, 1998 CLA-2-64:RR:NC:TA:347 D81441 CATEGORY: Classification TARIFF NO.: 6404.20.60 Mr. Tony Del Pozo H.W. Robinson & Co., Inc. Cargo Service Building No. 80 Jamaica, NY 11430 RE: The tariff classification of footwear from China Dear Mr. Del Pozo: In your letter dated August 17, 1998, on behalf of Ben Berger LLC, you requested a tariff classification ruling. The submitted sample, Style #7503VS, is an open toe, open heel woman's slipper with a polyester velour textile upper, a thick polyurethane wedge midsole and a suede leather outer sole. You have submitted a component weight breakdown fact sheet for this shoe which states that the weights as a percentage breakdown of all the materials present are as follows: "Velvet and Textile" - 69.3 grams (16.2%) "Paper" - 22.0 grams (5.2%) "Wood" - 139.4 grams (32.7%) "Pig Suede" - 25.0 grams (5.9%) "Plastic EVA Urethane Foam" - 170.3 grams (40.0%). The applicable subheading for this slipper 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 (excluding accessories and reinforcements); in which the outer sole's external surface is predominately leather or composition leather; and which is, by weight, over 50% as a total of textile materials, rubber and plastics and 10% or over of rubber and/or plastics. The rate of duty will be 37.5% 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